We have computed semi-inclusive spin asymmetries for proton and deuter
on targets including next to leading order (NLO) QCD corrections and c
ontributions coming from the target fragmentation region. These correc
tions have been estimated using NLO fragmentation functions, parton di
stributions and also a model for spin dependent fracture functions whi
ch is proposed here. We have found that NLO corrections are small but
non-negligible in a scheme where gluons are polarised and that our est
imate for target fragmentation effects, which is in agreement with the
available semi-inclusive data, does not modify significantly charged
asymmetries but is non negligible for the so called difference asymmet
ries.