<abstract xmlns="http://www.w3.org/1999/xhtml">

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.
</abstract>

When Science Races: the Standard of Care and Medical Negligence in the Times of Covid-19

<abstract xmlns="http://www.w3.org/1999/xhtml">

<sec>
<h3>Summary</h3>
1. Tragic Choices in COVID times; 2. Criteria for the Allocation of Scarce Healthcare Resources; 3. Liability of Healthcare Professionals and Institutions; 4. Possible solutions?
</sec>
</abstract>

Medical Liability for Allocation of Scarce Healthcare Resources in the COVID-19 Pandemic: the Italian scenario

<abstract xmlns="http://www.w3.org/1999/xhtml">

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&amp;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.
</abstract>

What impacts the value of revenues from taxation of income of corporations? Evidence from European Union Member States

<abstract xmlns="http://www.w3.org/1999/xhtml">

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.
</abstract>

Selected Economic and Social Aspects Resulting from Online Education at the Higher Level

<abstract xmlns="http://www.w3.org/1999/xhtml">

This paper aims to outline relevant legal problems of domestic legislation in aspects such as evidence difficulties, the so-called legalisation of forgery, and choosing the legal qualification of forgery of print. The doctrine for many years has postulated (and still does) the increase of protection of works of art from crimes such as forgery would increase the safety and fair trade on the art market. However, legislators tend to omit this problem. So, the other possible acts are: the Polish Criminal Code, Act of 23 of July 2003 on the Protection and Guardianship of Monuments, and Act of 16 of April 1993 on Fair Trade. Each of these acts are analysed in the context of its evidential requirements to find the most useful one. The choice of a legal action depends on whether the work of art (print) is considered a monument as in the definition included in the Act on the Protection and Guardianship of Monuments. We then compared our results with cases prosecuted in Poland.
</abstract>

Criminal Liability for Forgery of Print in Polish Legislation

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Wroclaw Review of Law, Administration & Economics

 The semi-annual "Wroclaw Review of Law, Administration and Economics" is addressed to all those interested in the subjects of the legal cultures, administrative systems and economies of New Europe. The journal’s subject matter is centred on the point of contact of three disciplines which history and pragmatics have bound together tightly. In a broad sense, it is an English-language periodical dedicated to the issues of globalization and transformation expressed simultaneously from the legal, administrative and economic perspectives. Why subscribe and read   Professional source of knowledge of central and eastern European legal, administrative and economic systems  Access to the results of recent scientific research conducted in the area of law, administration and economics  Discussion on contemporary legal, administrative and economic issues approached from comparative and multidisciplinary perspective   Why submit   Fair and constructive peer review by both national and international specialists from the field of law, administration and economics  Possibility to exchange academic though  Easy, free and worldwide access to research results published in Wroclaw Review of Law, Administration and Economics  The journal does not have article processing charges nor article submission charges   Rejection Rate   17%   Archiving  Sciendo archives the contents of this journal in Portico - digital long-term preservation service of scholarly books, journals and collections.  Plagiarism Policy  The editorial board is participating in a growing community of Similarity Check System's users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process.  Target group  specialists, researchers, experts in the field of legal cultures, administrative systems and economies of New Europe