Another New Foundation: A Theory with Combined Concepts from Set Theory,   Type Theory and Le\'{s}niewski's Mereology
  This paper introduces a new theory which encompasses concepts and ideas from set theory, type theory, and Le\'{s}niewski's mereology and describes its possibility as an alternative foundation for mathematics. In the introduction section I will introduce motives for development of the theory and some remarks on the methods of presentation. Axioms of the theory and their philosophical background and justification on the basis of intuitive view are discussed next. Discussed after are realizations of mathematical concepts such as $\mathbb{N}$, $\mathbb{Z}$, $\mathbb{Q}$, $\mathbb{R}$, $\mathbb{C}$, etc. Then this paper concludes with comparisons between the theory and ZFC and its mathematical limitations. 
Jin Hoo Lee
math.LO