The connection probably has something to do with math (the clue is the line between the first set of letters and the second set below), but if it is related to math then IMO it seems like a bad IQ question because it can apparently be solved in many possible ways. sjb's proposed solutions seem reasonable to me, and here's another potential solution using arithmetic:
In the alphabet, the letters P,Q,R,S, and T come in that order from left to right. If we assign to each letter a consecutive positive integer starting with P=4 then:
P= 4, Q=5, R=6, S=7, T=8
The relationship can now be solved by substituting in the numbers and adding them together on each side of the line:
RQQ
P
-----
QST
6 + 5 + 5
+4
-----------
5 + 7 + 8
or
20
----
20
I'm sure there are many more approaches that will work, and there doesn't seem to be a definitive way of deciding between them without some additional clues