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The one-loop NLO radiative corrections to the observables in polarized DIS using assumption that a quark is an essential massive particle are considered. If compared with classical QCD formulae the obtained results are identical for the unpolarized and different for polarized sum rules, that can be explained as the influence of the finite quark mass effects on NLO QCD corrections. The explicit expression for one-loop NLO QCD contribution to the structure function g_2 is presented.

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