This one should work fine for both databases:
SELECT cardevent.ID, cardevent.Value,
(SELECT TOP 1 F1.Value
FROM cardevent as F1
WHERE F1.ID < cardevent.ID
ORDER BY F1.ID DESC
) AS Prev_Value
FROM cardevent
Update: Assuming that ID is not unique, but that the combination of ID and Value is unique (you must specify what imposes your ordering on the table, so one knows what is the previous row), you must use this query:
select cardevent.ID, cardevent.Value,
(select TOP 1 F1.Value from cardevent as F1
where (F1.ID < cardevent.ID) or (F1.ID = cardevent.ID and F1.Value < cardevent.Value)
order by F1.ID DESC, F1.Value DESC
) AS Prev_Value
from cardevent