A systematic study is performed on the finite harmonic sums up to level four.
These sums form the general basis for the Mellin transforms of all individual
functions fi(x) of the momentum fraction x emerging in the quantities of
massless QED and QCD up to two--loop order, as the unpolarized and polarized
splitting functions, coefficient functions, and hard scattering cross sections
for space and time-like momentum transfer. The finite harmonic sums are
calculated explicitly in the linear representation. Algebraic relations
connecting these sums are derived to obtain representations based on a reduced
set of basic functions. The Mellin transforms of all the corresponding Nielsen
functions are calculated.Comment: 44 pages Latex, contract number adde