We have studied the electrical conductivity of the electron gas in parallel electric and magnetic fields directed along the plane of a parabolic quantum well (across the profile of the potential). We found a general expression for the electrical conductivity applicable for any magnitudes of the magnetic field and the degree of degeneration of the electron gas. A new mechanism of generation of the negative magnetoresistance has been revealed. It has been shown that in a parabolic quantum well with a non-degenerated electron gas the negative magnetoresistance results from spin splitting of the levels of the size quantization.
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