Abstract
The relation between the light-cone expansion and the QCD improved parton model formalism for polarized deep inelastic muon-production is discussed in detail. The regulator dependence of the relevant quantities is explicity studied at the two-loop level for the first moment ofg1P. It is shown that the anomalous gluon component is well defined if the quark term is specified as a conserved quantity that does not evolve inQ2. The behaviour of the first moment ofg1P at the threshold for heavy quark production is also discussed.
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