@misc{cryptoeprint:2007:106,
author = {Masao KASAHARA},
title = {A generalization of Secret Sharing Scheme on the Basis of Recovering Algorithm, K-RA},
howpublished = {Cryptology ePrint Archive, Report 2007/106},
year = {2007},
note = {\url{http://eprint.iacr.org/}},
}
You will need the url.sty package (comes with most LaTeX installations) for the last line. Otherwise, remove the \url command.