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A valon is defined as a valence quark plus its associated sea
quarks and gluons due to dressing processes in QCD. Here for the
first time we introduce polarized valon distributions to describe
the spin dependence of parton distributions. This can be done by
having polarized valon distributions and polarized parton
distributions inside the valon. Bernstein polynomial averages are
used to compare parametrised valon distribution QCD prediction to
the $xg_1^p$ of E143 and SMC data and direct fits for unknown
parameters over the range $3\leq Q^2\leq 10$ GeV$^2$ were
performed. By computing internal structure of polarized valons and
using their distributions in the proton, we calculated the
polarized proton structure function.
It is shown that the results of the calculations agree rather
well with the available experimental data . Our results for first
moment of proton ,$\Gamma _{1}^P$, are in good agreement as well
with experimental data for some value of $Q^{2}$. We calculated as
well the spin contribution of valons and proton.
%which is in correspond to what is aspected.
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