We study a strong enumeration reducibility, called bounded enumeration reducibility and denoted by ≤be, which is a natural extension of s-reducibility ≤s. We show that ≤s, ≤be, and enumeration reducibility do not coincide on the \documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$${\Pi^0_1}$$\end{document} –sets, and the structure \documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$${\boldsymbol{\mathcal{D}_{\rm be}}}$$\end{document} of the be-degrees is not elementarily equivalent to the structure of the s-degrees. We show also that the first order theory (...) of \documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$${\boldsymbol{\mathcal{D}_{\rm be}}}$$\end{document} is computably isomorphic to true second order arithmetic: this answers an open question raised by Cooper (Z Math Logik Grundlag Math 33:537–560, 1987). (shrink)