Objective C - Why do constants start with k
Starting constants with a "k" is a legacy of the pre-Mac OS X days. In fact, I think the practice might even come from way back in the day, when the Mac OS was written mostly in Pascal, and the predominant development language was Pascal. In C, #define'd constants are typically written in ALL CAPS, rather than prefixing with a "k".
As for where to #define constants: #define them where you're going to use them. If you expect people who #import your code to use the constants, put them in the header file; if the constants are only going to be used internally, put them in the .m file.
Current recommendations from Apple for naming constants don't include the 'k' prefix, but many organizations adopted that convention and still use it, so you still see it quite a lot.
The question of what the "k" means is answered in this question.
And if you intend for files other than that particular .m to use these constants, you have to put the constants in the header, since they can't import the .m file.
You might be interested in Cocoa Dev Central's C tutorial for Cocoa programmers. It explains a lot of the core concepts.