eiru_base_menu/views/dashboard_menu.xml

<?xml version="1.0" encoding="utf-8"?>
<openerp>
  <data>
    <!-- main top menu -->
    <menuitem name="Dashboard"
          id="top_menu_dashboard"
          action="eiru_reports_dashboard.eiru_reports_dashboard_action"
          sequence="0"/>
  </data>
</openerp>