  We show that the number of partitions of n with alternating sum k such that
the multiplicity of each part is bounded by 2m+1 equals the number of
partitions of n with k odd parts such that the multiplicity of each even part
is bounded by m. The first proof relies on two formulas with two parameters
that are related to the four-parameter formulas of Boulet. We also give a
combinatorial proof of this result by using Sylvester's bijection, which
implies a stronger partition theorem. For m=0, our result reduces to
Bessenrodt's refinement of Euler's Theorem. If the alternating sum and the
number of odd parts are not taken into account, we are led to a connection to a
generalization of Euler's theorem, which can be deduced from a theorem of
Andrews on equivalent upper bound sequences of multiplicities. Analogously, we
show that the number of partitions of n with alternating sum k such that the
multiplicity of each even part is bounded by 2m+1 equals the number of
partitions of n with k odd parts such that the multiplicity of each even part
is also bounded by 2m+1. We provide a combinatorial proof as well.
