Exhaled nitric oxide (eNO) is elevated in patients with inflammatory pulmonary diseases and it has attracted increasing interest as a simple, noninvasive marker of airway inflammation. Little is known, however, about factors that might affect eNO in healthy subjects. We measured eNO in 157 healthy 7- to 13-yr-old children (mean 9.7 yr, 77 girls), with no history of respiratory tract disease, using a recently validated, single-breath technique. Measurements of eNO were obtained at driving (mouth) pressures of 10, 15, and 20 cm H2O and 3 eNO plateaux were achieved for each child at each pressure. Exhaled NO decreased with increasing pressure (increasing expiratory flow) (p < 0.001) and increased with age (p < 0.001). Concentrations were greater in children with a positive skin prick test (p < 0.0001). Geometric mean eNO levels were 7.2 ppb in children with no positive skin prick tests (n = 116), 10.9 ppb in children with one positive reaction (n = 24), and 20.1 ppb in children with two or more skin reactions (n = 17). Age and immunological reactions to common allergens are associated with increased eNO in children and should be controlled for in studies of eNO. The mechanisms responsible for these associations require further study.

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The move towards international harmonisation of accounting standards has dominated the work programme of the Australian Accounting Standards Board in the past two years. Some have expressed concern that Australia is moving too quickly towards harmonisation when compared to other countries. This paper examines the extent of compliance with International Accounting Standards (IAS) in six countries in the Asia-Pacific region. By providing evidence as to the level of compliance with IAS in financial statements, the paper also indicates the extent of de-facto harmony. The paper also examines various determinants of compliance with IAS and finds that country of location remains the clear driving force.