Spin-flip excitations in a quantum Hall electron system at fixed filling factor nu=2 are modelled and studied under conditions of a strong Coulomb interaction when the `Landau level mixing is a dominant factor determining the excitation energy. The `one-exciton approach used for the purely electronic excitations in question allows us to describe the Stoner transition from the unpolarized/paramgnet state to the polarized/ferromagnet one. The theoretical results are compared with the available experimental data.
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