I've just finished a short paper with the title 'Accounting: counting with balanced Debits and Credits' The paper aims to eradicate the notion of zero and thus division by zero. Here is the abstract:
Division by zero is undefined, so we have decided to eradicate zeros completely. We do this by introducing a new kind of Integer, called an Account, which is an ordered pair of two Naturals - Debit and Credit.
Naturally, we also introduce a new kind of Rational, called the Super-Rational, which is an ordered pair of two Accounts - Numerator and Denominator.
Please feel free to comment!