private void uSERSToolStripMenuItem_Click(object sender, EventArgs e)
 {
     if (frmUser == null)
     {
         frmUser             = new ManualTareEntry();
         frmUser.FormClosed += new FormClosedEventHandler(frmUser_FormClosed);
         frmUser.MdiParent   = this;
         frmUser.Show();
     }
     else
     {
         frmUser.BringToFront();
     }
 }
 void frmUser_FormClosed(object sender, FormClosedEventArgs e)
 {
     frmUser.Dispose();
     frmUser = null;
 }