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The effect of a magnetic field on the spectral density of a Kondo impurity is investigated at zero and finite temperatures by using Wilson’s numerical renormalization group method. A splitting of the total spectral density is found for fields larger than a critical value , where is the Kondo scale. The splitting correlates with a peak in the magnetoresistivity of dilute magnetic alloys which we calculate and compare with the experiments on . The linear magnetoconductance of quantum dots exhibiting the Kondo effect is also calculated.

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