Name and value in form

Can anybody please explain,
Where this name and value comes into effect in forms, as if i am trying anything in the value field,it is not effecting the output.
Below is an example code, in this i given "software" in both first and second line value,but output showing what i given before <input> tag.

Software:<input type="checkbox" name="subject" value="Software"/>

The name and value tags are for your own use so you can reference the form or the form element in a script or store the info in a database etc.

Sorry, there is limitations on one screen,below is the missing line
Hardware:<input type="checkbox" name="subject" value="Hardware"/>&nbsp; &nbsp;&nbsp;
Networking:<input type="checkbox" name="subject" value="Networking"/>&nbsp; &nbsp;&nbsp;