Let $K$ be a field of characteristic 2 and consider the matrix ring $S=$ $\mathrm{M}_{2}(K[t])=\mathrm{M}_{2}(K)[t] .$ Let $x, y \in S$ be given by
$$
x=\left(\begin{array}{ll}
0 & t \\
1 & 0
\end{array}\right) \quad y=\left(\begin{array}{ll}
0 & 1 \\
0 & 0
\end{array}\right)
$$
If $R$ is the subring of $S$ generated by $K$ and $y .$ show that $S=R[x ; \delta]$ for a suitable derivation $\delta$. Since gl $\operatorname{dim} R=\infty$ and gl $\operatorname{dim} S=1$, we see that gl $\operatorname{dim} R$ is not bounded by gl $\operatorname{dim} R[x ; \delta]$ in this example.
In general, if gl $\operatorname{dim} R<\infty$, then
$$
\mathrm{gl} \operatorname{dim} R \leq \mathrm{gl} \operatorname{dim} R[x ; \delta] \leq 1+\mathrm{gl} \operatorname{dim} R
$$
and either equality can occur.