  The concept of resolved virtual photons in addition to direct deep inelastic
$ep$ scattering is used to simulate the 2+1 jet - rate and the forward jet
cross section, which cannot be described by direct LO/NLO processes. With
standard DGLAP evolution of the parton densities of the virtual photon and the
proton the HERA data can be described, provided a sufficiently large scale for
the hard scattering matrix element is used.
