2026-07-072026-07-07http://salesiana.dossiersoluciones.com/handle/123456789/201691We calculate the next-to-leading order fully unintegrated hard scattering coefficient for unpolarized gluon-induced deep inelastic scattering using the logical framework of parton correlation functions developed in previous work. In our approach, exact four-momentum conservation is maintained throughout the calculation. Hence, all non-perturbative functions, like parton distribution functions, depend on all components of parton four-momentum. In contrast to the usual collinear factorization approach where the hard scattering coefficient involves generalized functions (such as Dirac $δ$-functions), the fully unintegrated hard scattering coefficient is an ordinary function. Gluon-induced deep inelastic scattering provides a simple illustration of the application of the fully unintegrated factorization formalism with a non-trivial hard scattering coefficient, applied to a phenomenologically interesting case. Furthermore, the gluon-induced process allows for a parameterization of the fully unintegrated gluon distribution function.22 pages, Typos Fixed, Reference Added, Minor Clarification AddedHigh Energy Physics - Phenomenologytext