Variable Flavor Number Scheme for Final State Jets

We discuss a variable flavor number scheme (VFNS) for final state jets which can account for the effects of arbitrary finite quark masses in inclusive jet observables. The scheme is a generalization of the VFNS scheme for PDFs applied to setups with additional dynamical scales and relies on appropriate renormalization conditions for the matrix elements in the factorization theorem. We illustrate general properties by means of the example of deep-inelastic scattering (DIS) in the endpoint region $x\rightarrow 1$ and event shapes in the dijet limit, in particular the calculations of threshold corrections, consistency conditions and relations to mass singularities found in fixed-order massive calculations.