Effect of the spin-involved interaction of electrons with impurity atoms or defects to the transport properties of a two-dimensional electron gas is described by using a simplifying two-component model. Components representing spin-up and spin-down states are supposed to be coupled at a discrete set of points within a conduction channel. The used limit of the short-range interaction allows to solve the relevant scattering problem exactly. By varying the model parameters different transport

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... es of two-terminal devices with ferromagnetic contacts can be described. In a quasi-ballistic regime the resulting difference between conductances for the parallel and antiparallel orientation of the contact magnetization changes its sign as a function of the length of the conduction channel if appropriate model parameters are chosen. The effect is in agreement with recent experimental observations.