Compounds of the general formula (I) wherein each of m and n is independently 0 or 1 R1 and R2 together with the carbon atom to which they are attached form a heterocyclic ring comprising one or two heteroatoms selected from oxygen sulfur -S(O)- and - S(0)2- R3 is -CHF2 -CF3 -OCHF2 -OCF3 -SCHF2 or -SCF3 X is a bond -CH2- or -NH- A is aryl cycloalkyl cycloalkenyl arylalkyl heteroaryl heteroarylalkyl heterocycloalkyl or heterocycloalkenyl optionally substituted with one or more same or different substituents selected from R4 and R4 is hydrogen amino thioxo alkyl haloalkyl hydroxyalkyl alkoxy haloalkoxy halogen oxo thia or hydroxy or pharmaceutically acceptable salts hydrates or solvates thereof have been found to exhibit PDE4 inhibiting activity and may therefore be useful in the treatment of inflammatory diseases and disorders.