Treatment of Data

The researchers used the of percentage change to determine the percentage in the difference of

the price and sales before and after the implementation of TRAIN Law. The Pearson Product-

Moment Correlation Coefficient was applied by the researchers to determine the relationship of

the respondents regarding their SSB percentage change in price and sales volume. The T-test was

employed to know the statistical significance of the difference between SSB percentage change

in price and sales volume before and after the TRAIN law. The alpha level to be set was at 0.05.

The T-Distribution Table was also used for the T-Test. The researchers then used the IBM – SPSS

(Statistical Packages for the Social Sciences) to verify the results.

The correlation coefficient describes the direction, whether the result is positive or negative, and

the degree or the strength of relationship between the sales price and the sales volume. The higher

the correlation coefficient, the stronger the relationship. The coefficient also is used to obtain a p-

value indicated whether the degree of the relationship is greater than expected by chance. For

correlation, the null hypothesis is that the correlation coefficient equals zero.

The Pearson correlation coefficient, r, can take a range of values from +1 to -1. A value of 0

indicates that there is no association between the sales price and the sales volume (in number of

orders). A value greater than 0 indicates a positive association; that is, as the value of sales price

increases, so does the value of the sales volume. A value less than 0 indicates a negative

association; that is, as the value of sales price increases, the value of the sales volume decreases.

The relationship through the correlation coefficient to be evaluated is as follows:

0.91 – 1.00 very high - strong

0.71 – 0.90 high – very high

0.51 – 0.70 moderate- high

0.21 – 0.50 weak - moderate
0.00 – 0.20 no relationship - weak

The statistical significance through the t-test will be evaluated as follows:

p – value > 0.05 no significant effect Accept H0

p – value ≤ 0. 05 significant effect Reject H0

The information that will be generated through the data gathering will be tested through the

t-test and p-value. If the result shall bear significant effect such that p-value is less than or equal

to 0.05, then the null hypothesis shall be rejected thus the excise tax on sugar-sweetened beverages

provides significant changes on the consumption of SSBs in food establishments offering

unlimited drinks in Cebu City.

However, if the result of the said test shall bear no significant effect (p-value is greater than

0.05), the null hypothesis is accepted thus excise tax on sugar-sweetened beverages provides no

significant changes on the consumption of SSBs in food establishments offering unlimited drinks

in Cebu City.

The greater the magnitude of t-value, either positive or negative, the greater the

evidence against the null hypothesis that there is no significant difference. The closer the t-value

is to 0, the more likely there isn't a significant difference. The larger the absolute value of the t-

value, the smaller the p-value, and the greater the evidence against the null hypothesis. P-value is

the smallest number that the null hypothesis can be rejected. Therefore, given that the significant

alpha level is greater than the p-value, the null hypothesis will be rejected. But if the p-value is

greater than the alpha level, then the generated results fail to reject the null hypothesis.

A smaller p-value indicates less compatibility of the data with the null hypothesis. The test

statistics (t-test) do the same thing, except it gets larger in magnitude as the data become less

compatible with the null.

 Formulas:

 Percentage Change =

• Pearson Product-Moment Correlation Coefficient =

where: N = number of pairs of scores

∑xy = sum of the products of paired scores

∑x = sum of X scores

∑y = sum of Y scores

∑x2 = sum of squared X scores

∑y2 = sum of squared Y scores

• T- Test =

where: D = difference between

matched scores

N = number of paired scores

Degrees of Freedom df = n-1