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.  
“In order to get into a flow state, you have to calm a part of the brain, the posterior cingulate cortex, which is the source of what brain scientists call the default state, which is the non-focused state,” says Harris. “At any rate, it turns out that Holosync [binaural beats], when you listen to it, [calms that part of the brain] and so does traditional meditation. It’s just Holosync does it faster and more easily and more effortlessly. It turns down the posterior cingulate cortex and it enhances the other part of the brain that, when it’s enhanced, you can easily go into a flow state.”
So, what we’re doing is combining these two parts, the awakening of complete stillness and deep relaxation with the rhythmic sounds, and embedding all frequencies within the music from right at the upper limits of human hearing to the lower limits. There is multi-level entrainment within Journey—I’ve layered in everything I know about audio brainwave entrainment into this track. 
Brain wave entrainment is a real phenomenon and is useful as one method of investigating how the brain works. But there is no evidence, nor any theoretical basis, for any long lasting effect on brain function or that there is any benefit of any kind. Despite this, there is a huge industry of devices that claim to train your brain waves and have a beneficial effect. I wouldn’t waste a dime on any such device.
CBT focuses on challenging and changing your thoughts first and foremost, since the way you perceive an event (not the actual event itself) means everything in terms of how your body reacts. (10) Once you can identify the root thought pattern that is causing harmful behaviors, you can work on changing how you think about events and therefore react to them.
“The great neuroscientist W. Gray Walter carried out a series of experiments in the late forties and fifties in which he used an electronic stroboscopic device in combination with EEG equipment to send rhythmic light flashes into the eyes of the subjects at frequencies ranging from ten to twenty five flashes per second. He was startled to find that the flickering seemed to alter the brain-wave activity of the whole cortex instead of just the areas associated with vision. Wrote Walter, “The rhythmic series of flashes appear to be breaking down some of the physiologic barriers between different regions of the brain. This means the stimulus of flicker received by the visual projection area of the cortex was breaking bounds— its ripples were overflowing into other areas.”
Theta: This brainwave pattern is associated with deep relaxation and with some stages of sleep, including the lighter stages of non-REM (NREM) sleep. REM sleep itself is mostly composed of beta wave and other activity that’s similar to an alert, waking brain. Deep meditation produces theta waves, which are slower and lower frequency (between 5-8 hertz) than Alpha waves. That murky barrier between sleep and wakefulness, when you’re drifting in and out of sleep, and your thoughts feel dreamlike and difficult to remember? That’s a theta-dominant state of consciousness.
♥ I'm a tired law student always looking for a study boost. I like to put on the Alpha waves and mix this with classical music for research and writing. The "beats" help to drive the music and add a feeling of focus and energy even during slower/softer passages. If you get the levels matched properly, you never even hear them. Throw in a cup of coffee and you'll be ready to save the world. Cheers!
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Neural oscillations are rhythmic or repetitive electrochemical activity in the brain and central nervous system. Such oscillations can be characterized by their frequency, amplitude and phase. Neural tissue can generate oscillatory activity driven by mechanisms within individual neurons, as well as by interactions between them. They may also adjust frequency to synchronize with the periodic vibration of external acoustic or visual stimuli.[3]