In this paper we present a detailed analysis of the spin-dependent transmission coefficients for magnetic tunnel junctions (MTJ's) including magnon scattering dependence. The conduction electrons are modeled as plane waves and the electron-magnon interaction in the interfaces can be treated as a perturbation opening the spin-flip conduction channels. We explore the main transport properties of the MTJ such as bias and temperature dependence of conductance and magnetoresistance. Our theory is in good agreement with experimental data.
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