AHEAD OF PRINT

When a new disease emerges, there are at first no specific medicinal products to treat it. This has also been the case in the Covid-19 pandemic. Scientists and health professionals have been trying to establish the best treatments possible using the already-existing medicines that are normally used for different indications. The off-label use of medicinal products is a standard part of medical practice. If it meets certain criteria, it is not contradictory to the standard of care. Nevertheless, the urgency of the pandemic situation brings about new issues. What amount of data on efficacy and safety should be considered sufficient to scientifically justify the off-label use of a particular medicine? How should health professionals reflect the rapid scientific developments and high levels of uncertainty in their clinical practice? How can be these factors influenced by the politicisation of medicine? The paper deals with the outlined questions in order to analyse and concretise the criteria for off-label use of medicinal product in the specific context of the Covid-19 pandemic.

Fiscal revenues from taxation of income of corporations are more volatile than those earned from any other mayor tax. COVID-19 and the war in Ukraine pose additional threats to government inflows from this source, especially jeopardizing several EU Member States and Eurozone countries struggling with piling public debts, but at the same time maintaining common monetary policy. Therefore, there is a need for better management of revenues from corporate income tax in periods going forward. The aim of this study is to explain the impact of the level of budget inflows from taxation of income of corporations. It turns out that countries are indeed able to influence revenues from this tax by shaping the statutory tax rates. However, most determinants cannot be influenced directly by governments – such as GDP, level of globalization, R&D expenditures, total employment, age dependency ratio, or public debt. Although some of these phenomena are out of control in the short term, states may consider affecting their levels through appropriate economic policy led in the long run. This study is performed for panel data encompassing 16 potential determinants of corporate income tax revenues for all EU Member States from 1995 to 2020, which is the longest period ever considered for such a set of countries that concurrently includes first aftermaths posed to the economy by COVID-19.

The COVID-19 epidemic undoubtedly affected methods and results of teaching, posed many challenges, and changed approaches to education. With the aim of verifying these changes in the context of distance learning in selected social, health, psychological and economic aspects, a survey was conducted among economics students in Poland.

The article aims to present the results of this survey and to verify the main research hypotheses: that students put less work into distance education than in-class education during the semester; they were less active and focused; the economic benefits increased; and social relations deteriorated.

Due to the type of variables studied, statistical methods such as parametric and non-parametric tests, descriptive statistics, correlations measures, and generalized multinomial linear models were used.

From the survey analysis, it can be concluded that distance learning is more complicated, as it requires more work and an above-average commitment. During distance learning, students are reluctant to speak up and be active, but they can contact a teacher more easily. The negative effects of this learning are the increasing health and psychological problems and minimal social relations. A positive impact is an economic aspect in the form of saved time, funds, and the possibility of earning money. IT competencies were improved and the possibility of additional education and participating in many workshops increased. The research results show that most students prefer lectures online vs. classes and labs in person.