Role of the Delta (1232) in DIS on polarized $^3$He and extraction of   the neutron spin structure function $g_{1}^{n}(x,Q^2)$
  We consider the effect of the transitions $n \to \Delta^{0}$ and $p \to \Delta^{+}$ in deep inelastic scattering on polarized $^3$He on the extraction of the neutron spin structure function $g_{1}^{n}(x,Q^2)$. Making the natural assumption that these transitions are the dominant non-nucleonic contributions to the renormalization of the axial vector coupling constant in the A=3 system, we find that the effect of $\Delta$ increases $g_{1}^{n}(x,Q^2)$ by $10 \div 40$% in the range $0.05 \le x \le 0.6$, where our considerations are applicable and most of the data for $g_{1}^{n}(x,Q^2)$ exist. 
C. Boros, V. Guzey (Adelaide U.), M. Strikman (Penn State U.), and   A.W. Thomas (Adelaide U.)