The paper proposes a novel implementation of a universal set of one- and two-qubit gates for quantum computation using the spin states of coupled single-electron quantum dots. The desired operations are achieved by gating the tunneling barrier between neighboring dots. The authors derive a new spin master equation that accounts for decoherence caused by a magnetic environment, and propose dot-array experiments to demonstrate the non-equilibrium spin dynamics. They show that the swap gate and XOR gate can be realized with specific parameters, and discuss the experimental feasibility and potential applications in quantum computing. The paper also explores methods for state preparation and quantum measurement, including a switchable tunneling into a paramagnetic dot and a spin-dependent tunneling through a "spin valve." The authors emphasize the importance of further advances in semiconductor nano-fabrication and magnetic semiconductor synthesis to realize this quantum computing proposal.The paper proposes a novel implementation of a universal set of one- and two-qubit gates for quantum computation using the spin states of coupled single-electron quantum dots. The desired operations are achieved by gating the tunneling barrier between neighboring dots. The authors derive a new spin master equation that accounts for decoherence caused by a magnetic environment, and propose dot-array experiments to demonstrate the non-equilibrium spin dynamics. They show that the swap gate and XOR gate can be realized with specific parameters, and discuss the experimental feasibility and potential applications in quantum computing. The paper also explores methods for state preparation and quantum measurement, including a switchable tunneling into a paramagnetic dot and a spin-dependent tunneling through a "spin valve." The authors emphasize the importance of further advances in semiconductor nano-fabrication and magnetic semiconductor synthesis to realize this quantum computing proposal.