Relation of body mass index and waist-to-height ratio to cardiovascular disease risk factors in children and adolescents: the Bogalusa Heart Study. Freedman DS, Kahn HS, Mei Z, Grummer-Strawn LM, Dietz WH, Srinivasan SR, Berenson GS. [PubMed-indexed for MEDLINE].
Smelling salts release ammonia (NH3) gas, which triggers an inhalation reflex (that is, causes the muscles that control breathing to work faster) by irritating the mucous membranes of the nose and lungs. Although these hypothetical mechanisms have been discussed, it is likely that smelling salts are not effective.
Yes they use smelling salts to wake boxers up but they just have them wiff it, not inhale or anything like that. Inhalation signifies and deep pull while whiffing signifies short pulls. since i believe smelling salts do smell a bit like ammonia (detergent component) i would not recommend inhaling it.