Is there a mereological system treating both parts and wholes?

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In the papers I read, the parthood relation is treated as a relation between two parts of one whole. I did not read any paper about the relation between a part of a whole and the whole. How this relation is treated in mathematical terms? I am not interested specifically in parthood relation. Is there an mereological system treating in any terms, by using relations or operations, the things which are referenced as ``whole'' within a domain of discourse where there are also parts?