In my opinion they are the SAME!!
I think that they are the same, because fractions are the same things as dividing.
eg. 1(over)4=25%/0.25 and 1/4=0.25
Another reason that they are the same, is that 4 (over) 4 equals 1 whole, because having four quarters of something split in four, you have the whole thing. While 4/4 equals 1!!
And that is my reason of why they are both the same.