DAO &> SQL Server Processes

I need to know exactly what VBA lines Create and Destroy SQL Server
Processes - i.e. those visible in Enterprise Manager under Management[color=blue]
> Current Activity > Process Info.[/color]

Why?

I am experiencing strange behaviour with Processes that are created
when I create a DAO Database Object with the following line:

Set m_ResDatabase = DBEngine.Workspaces(0).OpenDatabase(strDSN, False,
False, strODBC)

This creates the process as expected.

However the following lines don't always close the ensuing Process:

If Not m_ResRecordSet Is Nothing Then
m_ResRecordSet.Close
Set m_ResRecordSet = Nothing
End If
If Not m_ResDatabase Is Nothing Then
m_ResDatabase.Close
Set m_ResDatabase = Nothing
End If
If Not m_ResWorkspace Is Nothing Then
m_ResWorkspace.Close
Set m_ResWorkspace = Nothing
End If

It seems as if SQL Server keeps hold of the first two Processes and
then will release any subsequent ones.
Can anyone shed any light in this - or any good web pages where I
might find some answers?

Regards Chris