Spin-charge conductance in nanoscale electronic devices

We introduce a spin-charge conductance matrix as a unifying concept underlying charge and spin transport within the framework of the Landauer-Buttiker conductance formula. It turns out that the spin-charge conductance matrix provides a natural and gauge covariant description for electron transport through nanoscale electronic devices. We demonstrate that the charge and spin conductances are gauge invariant observables which characterize transport phenomena arising from spin-dependent scattering. Tunnelling through a single magnetic atom is discussed to illustrate our theory.