  We calculate the massive flavor non-singlet Wilson coefficient for the heavy
flavor contributions to the polarized structure function $g_1(x,Q^2)$ in the
asymptotic region $Q^2 \gg m^2$ to 3-loop order in Quantum Chromodynamics at
general values of the Mellin variable $N$ and the momentum fraction $x$, and
derive heavy flavor corrections to the Bjorken sum-rule. Numerical results are
presented for the charm quark contribution. Results on the structure function
$g_2(x,Q^2)$ in the twist-2 approximation are also given.

High Energy Physics - Phenomenology;High Energy Physics - Experiment