Transport of spin polarized electrons between ferromagnetic electrodes is considered theoretically in terms of the second-order perturbation theory. Both, direct and indirect tunneling is taken into account, and the considerations are limited to collinear (parallel and antiparallel) magnetic configurations. In the case of indirect tunneling, a tunneling electron interacts additionally via an exchange coupling with another quantum object in the barrier, like for instance a molecule. Discrete energy spectrum of the obstacle is taken into account. Tunnel conductance and tunnel magnetoresistance are calculated in the linear response regime. The results are discussed from the point of view of possible applications in spintronics devices.

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