Morse inequalities for manifolds with boundary
  The aim of this paper is to provide a proof for a version of Morse inequality for manifolds with boundary. Our main results are certainly known to the experts on Morse theory, nevertheless it seems necessary to write down a complete proof for it. Our proof is analytic and is based on J. Roe's account of Witten's approach to Morse Theory. 
Mostafa Esfahani Zadeh