  We discuss hadron mass corrections and threshold resummation for
deep-inelastic scattering $\ell N\rightarrow\ell' X$ and semi-inclusive
annihilation $e^+e^-\rightarrow h X$ processes, and provide a prescription how
to consistently combine these two corrections respecting all kinematic
thresholds. We find an interesting interplay between threshold resummation and
target mass corrections for deep-inelastic scattering at large values of
Bjorken $x_B$. In semi-inclusive annihilation, on the contrary, the two
considered corrections are relevant in different kinematic regions and do not
affect each other. A detailed analysis is nonetheless of interest in the light
of recent high precision data from BaBar and Belle on pion and kaon production,
with which we compare our calculations. For both deep inelastic scattering and
single inclusive annihilation, the size of the combined corrections compared to
the precision of world data is shown to be large. Therefore, we conclude that
these theoretical corrections are relevant for global QCD fits in order to
extract precise parton distributions at large Bjorken $x_B$, and fragmentation
functions over the whole kinematic range.
