Your brain cells reset their sodium & potassium ratios when the brain is in Theta state. The sodium & potassium levels are involved in osmosis which is the chemical process that transports chemicals into and out of your brain cells. After an extended period in the Beta state the ratio between potassium and sodium is out of balance. This the main cause of what is known as "mental fatigue". A brief period in Theta (about 5 - 15min) can restore the ratio to normal resulting in mental refreshment.  
Isochronic tones are basically just a single tone with the volume being turned on and off at regular intervals. When you apply the same effects to music or a noise, it’s usually referred to as amplitude entrainment effects (in Mind Workstation anyway). When you apply the on/off effect to music or noise it’s usually done by targeting a specific frequency range in the sound and only turning that part on/off, leaving the rest of the music/noise untouched. What that does is allow parts of the music/noise to play without being distorted/interrupted, making it sound more pleasant to listen to. It produces a kind of fluttering sound as I like to call it and you can adjust the level of intensity.
Dealing with sudden stress—a phone call with bad news, a last-minute assignment from your boss, or an argument with your spouse—triggers a cascade of physical and mental symptoms that can be hard to stop. The first thing to do? Pay attention to your breathing pattern, and make an effort to start taking slow, deep breaths as stress relievers. “Breathing can change how we feel because emotions and breathing are closely connected,” says Emma Seppala, PhD, author of The Happiness Track and a Stanford University psychologist who’s done research on yogic breathing. “A revealing research study showed that different emotional states are associated with distinct respiration patterns.” In a follow-up study, participants actually started to feel the emotions that corresponded to an assigned breathing pattern. “This finding is revolutionary: We can change how we feel using our breath!” Dr. Seppala says. Deep breathing gets more oxygen to your brain and may lower levels of the stress hormone cortisol.

The brain has two hemispheres that operate somewhat independently from one another. The two hemispheric structures of the brain are connected by a large nerve, called the corpus callosum, which sends information back and forth between the two sides of the brain. In most people, the left hemisphere controls language, logical thinking, and analytic processes and the right side contains the centers for emotion, intuition, and non-linear creative thinking.

Most of our Royalty Free brainwave entrainment music uses an audio technology known as "binaural beats". These binaural beats are embedded in the music in order to bring about desirable changes in brainwave activity, thereby encouraging various states of relaxation, deep meditation or sleep. When played with headphones, you may be able to hear the binaural beats as a subtle pulsing sound beneath the music.
Known as audio-visual brainwave entrainment, or AVE, this method involves the simultaneous flashing of light and audible, rhythmic tones using specialized equipment such as the Mind Machine. Also known as the Dream Machine or psycho-Walkman, this lightweight headset lets you experience a wide selection of audio and visual entrainment tracks while having complete mobility.
The phenomena of brainwave entrainment was first described in the scientific literature in 1973 by Gerald Oster in results published in an article in Scientific American entitled, “Auditory Beats in the Brain”. He showed that a specific brainwave could be induced when a person heard two separate, but closely related, sound frequencies, one in each ear. He discovered that when the frequencies heard by each ear differed by about 10 hertz, the brainwave pattern of the person hearing the sound would synchronize to the difference between the two frequencies. For example, if the person heard a 410 hertz sound in one ear and a 400 hertz sound in the other ear, their brainwaves would stabilize at the difference between the two, or 10 hertz. This technique is called binaural beats, and it is a fundamental principle of brainwave entrainment methods.
Pure tones played together interfere with each other when they are close in pitch but not identical. When each tone is sent to a different ear, there will not be any physical interaction between the waves, yet your brain still creates an interference inside your head: the so-called binaural beat. In order to create a binaural beat, each ear must receive its dedicated signal. Therefore, binaural beats only work through headphones.
(Shannahoff-Khalsa, 1991; Webb & Dube, 1981). These naturally occurring shifts may underlie the anecdotal reports of fluctuations in the effectiveness of binaural beats. External factors are also thought to play roles in mediating the effects of binaural beats (Owens & Atwater, 1995). The perception of a binaural beat is, for example, said to be heightened by the addition of white noise to the carrier signal (Oster, 1973), so white noise is often used as background. "Music, relaxation exercises, guided imagery, and verbal suggestion have all been used to enhance the state-changing effects of the binaural beat" (Owens & Atwater, 1995). Other practices such as humming, toning, breathing exercises, autogenic training, and/or biofeedback can also be used to interrupt the homeostasis of resistant subjects (Tart, 1975).
“Stress and sleepless nights are closely linked,” Buenaver says. “If you’re in pain, tend to worry, or are coping with a difficult situation in your life, you may have more stress hormones than usual circulating in your body. A poor night’s sleep adds even more. And those hormones may never be fully broken down. It’s like running an engine in fifth gear all the time.”
Entrainment is a phenomenon seen is a wide variety of different natural circumstance. In the field of chronobiology, the study of biological rhythms in living organisms, entrainment is the synchronization of a circadian rhythm with the rhythm of an external pattern, such as the synchronizing of women’s menstrual cycles with the phases of the moon or with one another in a group.
You may recognize the "binaural recording" from ASMR, where the technique is often used. This explains why, if you search for "binaural" on YouTube, you get a mixture of two entirely different kinds of results: binaural beats and binaural ASMR recordings. It gets especially confusing in that there's some questionable and/or unexplored science surrounding each one.
The activity of neurons generate electric currents; and the synchronous action of neural ensembles in the cerebral cortex, comprising large numbers of neurons, produce macroscopic oscillations. These phenomena can be monitored and graphically documented by an electroencephalogram (EEG). The electroencephalographic representations of those oscillations are typically denoted by the term 'brainwaves' in common parlance.[4][5]
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