SELECT
 ITEM.ITEM_CODE AS CODE,
 CASE
  WHEN ITEM.ITEM_NAME <> ITEM_HISTORY.ITEM_NAME THEN ITEM.ITEM_NAME
  WHEN ITEM_HISTORY.ITEM_NAME IS NULL THEN ITEM.ITEM_NAME
  ELSE NULL
 END
 AS NAME
FROM
 ITEM
LEFT OUTER JOIN
 ITEM_HISTORY
ON
 ITEM.ITEM_CODE = ITEM_HISTORY.ITEM_CODE
ORDER BY
 ITEM.ITEM_CODE DESC