Hadron mass corrections in semi-inclusive deep-inelastic scattering

The spin-dependent cross sections for semi-inclusive lepton-nucleon scattering are derived in the framework of collinear factorization, including the effects of masses of the target and produced hadron at finite momentum transfer squared Q(2). At leading order the cross sections factorize into products of parton distribution and fragmentation functions evaluated in terms of new, mass-dependent scaling variables. The size of the hadron mass corrections is estimated at kinematics relevant for future semi-inclusive deep-inelastic scattering experiments