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Akad. Nauk SSSR, Ser. Math., 19, 221-246 (1955; Zbl 0065.05405)] and \\textit{Bernstein} [On the convergence of trigonometric series, Sochinenia II, 178-183] by giving sufficient conditions for absolute convergence of powers of the Fourier coefficients \\(\\{a_n, b_n\\}\\) with weights:  \\[  \\sum_{n = 1}^{\\infty} |n|^{\\alpha} (|a_n|^{\\beta} + |b_n|^{\\beta}) M(n).  \\]  The conditions are in terms of best approximation by trigonometric polynomials for functions that are \\(p\\)-absolutely continuous.   The precise statements require the following conditions. Suppose that \\(f\\) is a bounded, \\(2 \\pi\\)-periodic function,  \\[  \\xi = \\{ x_0 < x_1 < \\cdots <x_n = x_0 + 2 \\pi \\}  \\]  is a subdivision of the period, with \\(|\\xi|= \\max\\{ x_i - x_{i - 1} :1 \\leq i \\leq n \\}\\) being its diameter. The quantity  \\[  \\kappa_{\\xi}^p(f) = \\left( \\sum_{i=1}^n |f(x_i) - f(x_{i - 1})|^p \\right)^{1/p} \\]  is the variational sum of order \\(p\\) with respect to the subdivision \\(\\xi\\). For \\(k \\in N\\) and \\(1 \\leq p < \\infty\\), define  \\[  \\omega_{1 - 1/p} (f, \\delta) = \\sup \\{ \\kappa_{\\xi}^p(f): |\\xi|\\leq \\delta \\},  \\]  and  \\[  \\omega_{k - 1/p} (f, \\delta) = \\sup \\{ \\omega_{1 - 1/p }^p(\\Delta_h^{k-1} f(x)): |h|\\leq \\delta \\},  \\]  where \\(k \\geq 2\\) and  \\[  \\Delta_h^k f(x) = \\sum_{i=0}^k (-1)^i \\binom ki f(x + ih)  \\]  is the \\(k\\)-th difference of \\(f(x)\\) with stepsize \\(h>0\\). The function \\(M \\in Q({\\delta}), \\delta >0\\) if \\(M\\) is a positive, nondecreasing function on \\([1, \\infty)\\) such that  \\[  M(u +1) - M(u) \\leq \\delta M(u)/u, u \\geq u_0 \\geq 1.  \\]  Examples of functions in \\(Q(\\delta)\\) are \\(\\ln^{\\gamma}(u+1), u^{\\delta}/\\ln^{\\gamma}(u+1)\\), with \\(\\gamma \\geq 0\\) and \\(M \\equiv 1\\).    The author's main result is that if \\(1<p<\\infty, f \\in C_p, 0< \\beta \\leq 2, s = \\max\\{p,2\\}\\),\\( \\alpha - \\beta/2 - \\beta/s > -1\\), if \\(M \\in Q({\\delta})\\) for some \\(\\delta >0\\), and  \\[ \\sum_{n = 1}^{\\infty} E_n^{\\beta}(f)_p n^{\\alpha - \\beta/2 - \\beta/s}M(n) < \\infty, \\] then  \\[  \\sum_{n = 1}^{\\infty} |n|^{\\alpha} (|a_n|^{\\beta} + |b_n|^{\\beta}) M(n) < \\infty.  \\]  He also shows that e.g. if \\(0 < \\beta \\leq 1\\), and if \\(E_n'\\) is a sequence with  \\[  \\sum_{n = 1}^{\\infty} (E_n')^{\\beta} n^{\\alpha - \\beta/2 - \\beta/s}M(n) = \\infty,  \\]  there is an \\(f \\in C_p\\) such that  \\[  E_n(f)_p \\leq C_1 E_n'', \\;\\;\\text{for all} \\;\\;n \\in N,  \\]  and  \\[  \\sum_{n = 1}^{\\infty} |n|^{\\alpha} (|a_n|^{\\beta} + |b_n|^{\\beta}) M(n) = \\infty.  \\]  The result is also true for \\(1<\\beta \\leq 2\\) if some restrictions are imposed, e.g.  \\[  \\sum_{k = n+1}^{\\infty} E_k''/k \\leq C_2 E_n''. . 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