SELECT s.id_aclsbj, 
       s.id_aclvalgrp, 
       s.label_key, 
       r.value as right_value, 
       r.id_aclres, 
       rv.label_key label_value, 
       rv.value value
FROM jacl_right_values rv
LEFT JOIN jacl_subject s 
    ON rv.id_aclvalgrp = s.id_aclvalgrp
LEFT JOIN jacl_rights r
    ON (s.id_aclsbj = r.id_aclsbj AND r.id_aclgrp =1 AND rv.value=r.value)