Samsung HT-AS730ST User Manual page 44

SETUP/MENU
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Video may look slower than the audio if it is connected to a
digital TV. If this occurs, adjust the audio delay time to match the
video.
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This also helps enhance your sound experience (ex. mp3
music). Use this if you want to hear better sound from a low
quality mp3 source.
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This will regulate and stabilize the volume level against a drastic
volume change when changing channels or during a scene
transition.
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