We present a theoretical study of the spin-dependent conductance
spectra in a FM/semiconductor quantum-dot (QD)/FM system. Both the
Rashba spin-orbit (SO) coupling in the QD and spin-flip scattering
caused by magnetic barrier impurities are taken into account. It
is found that in the single-level QD system with parallel magnetic
moments in the two FM leads, due to the interference between
different tunneling paths through the spin-degenerate level, a dip
or a narrow resonant peak can appear in the conductance spectra,
which depends on the property of the spin-flip scattering. When
the magnetizations of the two FM leads are noncollinear, the
resonant peak can be transformed into a dip. The Rashba SO
coupling manifests itself by a Rashba phase factor, which changes
the phase information of every tunneling path and can greatly
modulate the conductance. When the QD has multiple levels, the
Rashba interlevel spin-flip effect appears, which changes the
topological property of the structure. Its interplay with the
Rashba phase can directly tune the coupling strengths between dot
and leads, and can result in switching from resonance into
antiresonance in the conductance spectra.