The mechanism for this is that when your eyes or ears are exposed to a particular frequency of pulses or beats, the thalamus first distributes this information to the entire brain, including the visual and cerebral cortex where neural activity begins to synchronize to the incoming frequency, producing hemispheric synchronization and a balance of brainwave activity across the brain.

Theta waves also have been observed in moments when a person recalls information from the past, and this may be what links them also to improvement in learning ability. We also experience theta waves when we go into automatic pilot mode, such as when doing a repetitive task like driving a familiar route where the mind become disconnected while you still drive safely toward your destination.

With its focus on full, cleansing breaths, deep breathing is a simple yet powerful relaxation technique. It’s easy to learn, can be practiced almost anywhere, and provides a quick way to get your stress levels in check. Deep breathing is the cornerstone of many other relaxation practices, too, and can be combined with other relaxing elements such as aromatherapy and music. While apps and audio downloads can guide you through the process, all you really need is a few minutes and a place to stretch out.
In 1956, the famous neuroscientist W. Gray Walter published the results of studying thousands of test subjects using photic stimulation, showing their change in mental and emotional states. He also learned that photic stimulation not only altered brainwaves, but that these changes were occurring in areas of the brain outside of vision. In Walter’s words:
Hey, even before we spoke about creating Journey, I was thinking about how people across the world do their spiritual practices and the commonalities between them all. I was thinking, there is the path of stillness—which links right back to what we were talking about getting to a state of deep, profound relaxation and bringing clarity into stillness. Then there’s the path of rhythm, of rocking, of dancing. But there’s always a rhythm to it—even in the movements of Tai Chi, there’s a smoothness, a smooth rhythm. What it never is, is arrhythmic—those are the movements of a more anxious, frightened animal kind of thing. 
There isn’t really a one-size-fits-all track or frequency range which is right for all kids while doing homework. So that does make it difficult to recommend one thing in particular, and why I have a number of tracks for studying and focus. If they have already learnt and understood the information, but are just trying to commit it to memory for a test, then I would recommend an alpha track, like the Memorization Study Aid product I have with the 10.4Hz frequency you referred to. If they are still trying to fully understand what is being taught in a workbook, then I would recommend a track that is mainly beta frequencies, like my Study Focus tracks. In the middle, I have a number of tracks which use a combination of beta and alpha wave frequencies, like Study Booster, Study Enhancer and Cognition Enhancer. The last 3 use similar frequencies but deliver the tones and brainwave entrainment effects in different ways. As we are all wired a little differently it does sometimes take a bit of trial and error, to see what method or frequency range works best for the individual. These types of tracks are made for a general audience. In an ideal world, you would hook up to an EEG and see in real time exactly what a person responds to best, depending on the goal and current state of mind.
Meditation builds on deep breathing and takes it a step further. When you meditate, your brain enters an area of functioning that’s similar to sleep, but carries some added benefits you can’t achieve as well in any other state, and meditation actually allows you to build greater resilience toward stress over time. Also, the focus on the present moment keeps your mind from working overtime and increasing your stress levels, and from engaging in destructive mental habits such as ​​​rumination. Here's an article on different types of meditation to help you get started.
For those who accept that we are spiritual beings currently experiencing a physical existence, with consistent practice of meditation and brainwave entrainment, you get all of the above, plus; a deeper feeling of connection and oneness with all things; a heightened sense of relationship with the Divine, whether you believe in an anthropomorphic God or just an All-Inclusive Presence; more peace and confidence in the Divine and less reliance on dogmatic policies and practices (this is not to say that dogma and ritual do not have their proper time and place!); more freedom from the fear of death; greater hope for that which comes after this life; a greater appreciation for and sense of relationship to others, even when others act in ways that are not in our personal best interests, and much, much more.
Subsequently, the term 'entrainment' has been used to describe a shared tendency of many physical and biological systems to synchronize their periodicity and rhythm through interaction. This tendency has been identified as specifically pertinent to the study of sound and music generally, and acoustic rhythms specifically. The most ubiquitous and familiar examples of neuromotor entrainment to acoustic stimuli is observable in spontaneous foot or finger tapping to the rhythmic beat of a song.