select 
    it.ITEM_CODE as CODE,
    it.ITEM_NAME as NAME
from 
    ITEM as it
where
    not exists(
        select
            it.ITEM_CODE as CODE,
            it.ITEM_NAME as NAME
        from 
            ITEM_HISTORY as ith
        where 
            it.ITEM_CODE = ith.ITEM_CODE and it.ITEM_NAME = ith.ITEM_NAME
    )
union
select 
    it.ITEM_CODE as CODE,
    null as NAME
from 
    ITEM as it
where
    exists(
        select
            it.ITEM_CODE as CODE,
            it.ITEM_NAME as NAME
        from 
            ITEM_HISTORY as ith
        where 
            it.ITEM_CODE = ith.ITEM_CODE and it.ITEM_NAME = ith.ITEM_NAME
    )
order by
    CODE desc
;