In this paper we investigate P systems whose compartments contain sets of symbolobjects rather than multisets of objects, as it is common in membrane computing. If the number of membranes cannot grow, then in this framework we can characterize exactly the regular languages. If membrane creation or membrane division is allowed, then the Parikh sets of recursively enumerable languages can be generated. The last result also implies the universality of P systems with active membranes (with multisets of symbol-objects) without polarizations. Key words: Formal Languages, Theory of Computation, Distributed Computing, Parallel Processing, Membrane Systems, Turing Computability