Document:

<PAGE>
                                                                   EXHIBIT 10(m)

AMENDMENT TO ADVISORY AND OCCUPANCY SERVICES AGREEMENT (the "Amendment") is made
and entered into on April 19, 2004, by and between Associated Business Group,
Inc., a Nevada corporation with an office at 7225 Bermuda Road, Suite C, Las
Vegas, Nevada 89119 ("ABG") and e-Smart Technologies, Inc., a Nevada corporation
with an office at 7225 Bermuda Road, Suite C, Las Vegas, Nevada 89119 (the
"Company"). The Company and ABG are sometimes hereinafter individually referred
to as a "Party" and collectively as the "Parties".

                              W I T N E S S E T H:

WHEREAS, the Company and ABG are the Parties to an Advisory and Occupancy
Services Agreement dated May 29, 2003 (the "Agreement"); and

WHEREAS, the Parties desire to amend the Agreement to include the terms and
conditions set forth in this Amendment.

NOW, THEREFORE, in consideration of the foregoing recitals, and the other good
and valuable consideration hereinafter set forth, the receipt and adequacy of
which are hereby acknowledged and accepted, the Parties agree as follows:

     1.   AMENDMENT TO THE AGREEMENT. The Parties hereby amend the Agreement as
follows:

          A.   Paragraphs 1 through 5 of the Agreement are hereby deleted in
their entirety and the following Paragraphs are hereby substituted in their
place and stead:

               "1.  Engagement. The Company hereby engages and retains ABG to
perform and supply the Services (as that term is hereinafter defined in Section
3) on behalf of the Company; and ABG hereby accepts such appointment and agrees
to perform and render the Services for and on behalf of the Company on the terms
and subject to the conditions hereinafter set forth.

               2.   Term and Termination. This Amendment commences on May 1,
2004, and shall continue in full force and effect until April 30, 2005 unless
sooner terminated in accordance with the provisions hereof (the "Term"). This
Amendment may be terminated at any time upon written agreement between the
Parties or by either Party upon 90 days prior written notice, provided, however,
that any termination notice by the Company shall be accompanied by the payment
of any outstanding Fees (hereinafter defined) and an amount equal to all Fees
that shall, in the ordinary course of the Amendment, become due and payable by
the Company during the period after delivery of such notice and the effective
date of termination specified therein.

<PAGE>

               3.   Description of the Services. During the Term, ABG shall
supervise and attend to the needs of the Company's Las Vegas office and shall
perform such other administrative services as shall be assigned to it by the
Company. The foregoing are collectively referred to as the "Services". It is
understood and agreed that in performing the Services ABG may offer
recommendations, but all decisions made in connection with the implementation of
such recommendations shall be the sole responsibility of, and shall be made and
implemented by the Company's executives and its Board of Directors.

               4.   Performance of the Services. Deleted.

               5.   Compensation. As compensation for the Services, the Company
hereby agrees to pay to ABG an administrative service fee of $1,500 per month
(the "Monthly Fee"). This fee shall cover payment for all services provided
by ABG up to a maximum of ten (10) hours per month of services. The Monthly Fee
shall be payable on the 1st day of each month. Accordingly, the Monthly Fee
shall commence on May 1, 2004. It is expressly agreed and understood that the
Monthly Fee does not include any expenses that ABG may be asked to incur on
behalf of the Company up to a credit limit established from time to time by ABG.
ABG shall seek pre-approval from the Company for any such expenses in excess of
$100. Any and all expenses will be invoiced by ABG to the Company as incurred
and will be due and payable upon receipt. If services by ABG in excess of ten
(10) hours per month are required by the Company, the Parties will agree on the
appropriate compensation at the time and before any such extra work is
performed."

     2.   CONFIRMATION OF THE AGREEMENT. Except as herein modified, the Parties
hereby reconfirm the validity and enforceability of the Agreement.

IN WITNESS WHEREOF, the Parties have caused this Amendment to be executed by the
undersigned duly authorized respective officers, effective as of the day and
year first set forth above.

Associated Business Group, Inc.

By: /s/ Jerry Drizin
    --------------------------------
      Jerry Drizin, President

e-Smart Technologies, Inc.

By: /s/ Mary A. Grace
    --------------------------------
      Mary A. Grace, President<PAGE>
                                                                   EXHIBIT 10(n)

AMENDMENT TO RESEARCH AND DEVELOPMENT SERVICES AGREEMENT (the "Amendment") made
and entered into on April 19, 2004, by and between Big Bang Technologies, Inc.,
a California corporation with an office at 1810 Old Oakland Road, Suite F, San
Jose, California 95131 ("BBT"), and e-Smart Technologies, Inc., a Nevada
corporation with an office at 7225 Bermuda Road, Suite C, Las Vegas, Nevada
89119 (the "Company"). The Company and BBT are sometimes hereinafter
individually referred to as a "Party" and collectively as the "Parties".

                              W I T N E S S E T H:

WHEREAS, the Company and ABG are the Parties to a Research and Development
Services Agreement dated May 29, 2003 (the "Agreement"); and

WHEREAS, the Parties desire to amend the Agreement to include the terms and
conditions set forth in this Amendment.

NOW, THEREFORE, in consideration of the foregoing recitals, and the other good
and valuable consideration hereinafter set forth, the receipt and adequacy of
which are hereby acknowledged and accepted, the Parties agree as follows:

     1.   AMENDMENT TO THE AGREEMENT. The Parties hereby amend the Agreement as
follows:

          A.   Paragraphs 3 and 5 of the Agreement are hereby deleted in their
entirety and the following Paragraphs are hereby substituted in their place and
stead:

               "3.  Description of the Services. During the Term, BBT shall
supply the personal services of Tamio Saito as the Company's Chief Technical
Officer and certain other employees of BBT to oversee and advise the Company
with respect to all aspects of the development of the Company's Super Smart
Card(TM) technology including but not limited to the following: (See Exhibit A).

The foregoing are collectively referred to as the "Services". The Services will
be undertaken by BBT pursuant to the instructions of the Company from time to
time provided to BBT.

               5.   Compensation. As compensation for the Services, the Company
hereby agrees to pay to BBT a fee of $22,000 per month (the "Monthly Fee" which
shall include the compensation of Tamio Saito to be the Company's CTO). The
Monthly Fee shall be payable on the 1st day of each month. Accordingly, the
Monthly Fee shall commence on May 1, 2004. It is expressly agreed and understood
that the Monthly Fee does not include extraordinary expenses such as airfare,
out of town travel, litigation, etc. BBT shall seek pre-approval from the
Company for any such expenses in

<PAGE>
excess of $100. Any and all expenses will be invoiced by BBT to the Company as
soon as practicable and will be due upon receipt."

          B.   The following new Paragraphs numbered 22 and 23 are hereby added
to the Agreement, which Paragraphs are to read in their entirety as follows:

              "23. Sublease. BBT hereby subleases to the Company and the
Company hereby assumes and accepts dominion and control over approximately 1,200
square feet of space plus common areas and the use of a conference room) at
BBT's premises at 1810 Old Oakland Road, Suite F, San Jose, California 95131
(the "Subleased Premises"). The rent for the Subleased Premises shall be $3,000
per month commencing on May 1, 2004, and terminating on April 30, 2005.

               24. Employees. Commencing May 1, 2004, the Company shall employ
Tetsuo Minato, Etsuko Lator, Eriko Fukadu and Tamae Ito as full time research
and development and technology employees of the Company, and BBT hereby
covenants and agrees to terminate its employment with such employees as of that
date."

     2.   CONFIRMATION OF THE AGREEMENT. Except as herein modified, the Parties
hereby reconfirm the validity and enforceability of the Agreement.

IN WITNESS WHEREOF, the Parties have caused this Amendment to be executed by the
undersigned duly authorized respective officers, effective as of the day and
year first set forth above.

Big Bang Technologies, inc.

By: /s/ Tamio Saito
    -------------------------------
     Tamio Saito, President

e-Smart Technologies, Inc.

By: /s/ Mary A. Grace
    -------------------------------
      Mary A. Grace, President<PAGE>
                                                                   EXHIBIT 10(o)

                                    AGREEMENT

The purpose of this AGREEMENT is to set forth certain agreements between
Ministry of Transportation and Communication of the Republic of Kyrgyzstan's
Supervisory institute for e-Government ("MT & C"), and E-Smart Technologies,
Inc. ("E-Smart")

                                   WITNESSETH

WHEREAS, E-Smart is the provider of the Biometric Verification Security
System(TM) (BVS2TM) and the Super Smart Card(TM) (hereinafter collectively
referred to as the "Product"); and

WHEREAS, MT & C desires to perform services with respect to the Product on
behalf of E-Smart in connection with the Republic of Kyrgyzstan smart card
project (the "Project"); and

WHEREAS, E-Smart and MT & C desire to collaborate on the terms and conditions
set out herein;

NOW, THEREFORE, in consideration of the mutual premises and covenants set forth
herein, the parties hereto agree as follows:

1. PRODUCT

     1.1  E-Smart's offers only a turnkey system that includes both the hardware
and software necessary to implement the Product as a BOT basis.

     1.2  The Project shall DOT (Build-Operation-Transfer) basis.

     1.3  Specific terms of SOT shall be settled by the date of the Project
contract.

2. RELATIONSHIP OF THE PARTIES

     2.1  MT & C and E-Smart shall cooperate in all aspect to complete the
Project.

3. MAJOR RESPONSIBILITY OF E-Smart

     3.1  E-Smart shall consider a BOT project and make a business plan for
implementing the Project, corresponding to documented information and government
policies provided by MT & C.

     3.2  E-Smart shall consider participating in projects as follows:

          (a)  E-Smart shall run payment gateway (VAN) business.

          (b)  E-Smart shall implement e-NID, e-Passport, and government
               employee card project.

          (c)  E-Smart shall implement AFC system and operate it.

          (d)  E-Smart shall implement government institution access control
               project.

          (e)  E-SMART shall implement welfares and social funds smart card
               project.

     3.3  E-Smart shall consider e a subsidiary company for preparing the
Project and implementing the Project in the Republic of Kyrgyzstan.

<PAGE>

     3.4 E-Smart shall consider providing system engineers, system equipments
and project managers in order to implement the Project.

4. MAJOR RESPONSIBILITY OF MT & C

     4.1 MT & C shall guarantee supports for the Project by the legislations and
policies of the Republic of Kyrgyzstan.

     4.2  MT & C shall guarantee the authority for businesses discussed in
clause 3.

     4.3  MT & C shall submit all necessary information to E-Smart Technologies
Inc. in order to implement the Project.

     4.4  MT & C shall provide protection and convenience for E-Smart's
employees during stays in the Republic of Kyrgyzstan.

     4.5  MT & C shall provide Visas to be issued to E-Smart's employees.

     4.6  The Republic of Kyrgyzstan shall cooperate with E-Smart for
implementing the Project.

5. INTELLECTUAL PROPERTY

     5.1  All intellectual property rights, including, without limitation to the
generality of the foregoing. copyright, in any material produced in pursuance of
the proposal and/or tender shall vest in and at all times remain vested in the
originator of that material.

     5.2  Neither party shall gain or acquire by virtue of this Agreement, any
rights of ownership of copyrights, patents, trade secrets, trademarks or any
other intellectual property rights owned by the other.

     5.3  Neither party shall use the trademarks, service mark, proprietary
words or symbols of the other party without the express prior written consent of
the other party.

6. CONFIDENTIALITY

     6.1  Both Parties acknowledge that each party may disclose information to
the other party, its business plans, its business activities and operations, its
technical information and trade secrets, which is marked or otherwise identified
as confidential or proprietary Each party shall hold such information in strict
confidence and shall not reveal the same, except for any information which is:
generally available to or known to the public; known to such party prior to the
negotiations leading to this Agreement; independently developed by such party
outside the scope of this Agreement; or lawfully disclosed by or to a third
party or tribunal. The confidential information of each party shall be
safeguarded by the other to the same extent that it safeguards its own
confidential materials or data relating to its own business.

7. TERM AND TERMINATION

     7.1  This Agreement shall be effective as of the date of this Agreement.

8. GENERAL PROVISIONS

     8.1  Force Majeure. Neither party shall be liable for any delay or failure
in performing its obligations hereunder due to causes beyond the reasonable
control of the parties, including but not limited to, natural disaster, strikes,
lock outs, war (declared or

<PAGE>
undeclared), mobilization (preparation for war), revolutions, riots, sabotage,
terrorism or acts of any governmental authority.

     8.2  Publicity. Any news release, public announcement, advertisement, or
publicity to be released by either party concerning this Agreement shall be
subject to prior written mutual approval of the other party, which shall not be
unreasonably withheld. To the extent any announcement is or may be required by
law the party so required shall in good faith attempt to get timely approval
from the other party. If timely approval is not forthcoming, the requesting
patty shall be free to comply with such law or regulation in good faith.

     8.3  Assignment. No party shall assign, sub-contract and/or delegate its
rights or obligations under this Agreement without the prior written consent of
the other party.

     8.4  Entire Agreement. With the exception of a previously executed "Mutual
Non Disclosure Agreement" which shall remain in force between the parties, this
Agreement, including the Exhibits attached hereto, if any, constitutes the
entire agreement between the parties concerning the subject matter hereof and
supersedes all prior or contemporaneous proposals or agreements whether oral or
written, and all communications between the parties relating to the subject
matter of this Agreement.

     8.5  Severability. If any provision of this Agreement, or any part thereof,
is held to be invalid, voidable or unenforceable, the remainder of this
Agreement shall be in full force and effect, and each remaining provision of
this Agreement shall be valid and enforceable.

     8.6  Amendment. No amendment or modification of any provision of this
Agreement shall be effective unless in writing and signed by duly authorized
representatives of the parties.

     8.7  Waiver. The waiver by either party of a breach of or a default under
any provision of this Agreement, shall not be construed as a waiver of any
subsequent breach of the same or any other provision of the Agreement, nor shall
any delay or omission on the part of either party to exercise or avail itself of
any right or remedy that it has or may have hereunder operate as a waiver of any
right or remedy.

     8.8  Governing Law/Dispute Resolution. This Agreement shall be governed by
and construed in all respects in accordance with the laws of the United States
of America. All disputes, controversies or differences which may arise out of or
in connection with this Agreement, or for the breach thereof, shall be finally
settled by arbitration in the state of California of the United States in
accordance with the Commercial Arbitration Rules of the United Sates Commercial
Arbitration Board. The arbitration panel shall consist of three (3) members the
chairman of which shall be from a neutral country and background. The award
rendered by the arbitrators shall be final and binding upon the Parties
concerned.

<PAGE>
IN WITNESS WHEREOF, the parties have caused this Cooperating Agreement to be
signed and delivered by their duly authorized representatives as of March 30,
2004.

The Ministry of Transportation and Communication

By: /s/ Minister of Transportation and Communication
    ------------------------------------------------

E-Smart Korea, Inc.

By: /s/ Richard IK Kim
    -----------------------
    Managing Director

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00066-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00066-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00066-of-00352.parquet"}]]