  Processes involving heavy quarks can be computed in perturbation theory in
two different ways: we can adopt a scheme in which the mass of the quark is
considered only as a regulator of the collinear divergences because of the fact
that the hard scale of the process is far bigger or we can consider the quark
as a massive particle. Each picture has its own advantages and drawbacks: we
investigate the differences between the two approaches with particular
attention to the soft logarithmic structure. We examine the origin of this
difference, focusing on different processes involving the Higgs boson . Finally
we perform the threshold resummation of the Higgs boson decay rate into a
$b\bar{b}$ pair at NLL accuracy in the massive scheme.
