Google the specs for link and sync for your motor. You should find simple steps that won't require a tach. Basically, it's making the carburetors open when they are supposed to and the timing advance when it's supposed. Contrary to another response, it will also explain how to set idle timing and the part that you are looking for sets the maximum timing advance and will not allow the timing to advance too far. Yes, it also acts at a throttle stop. Because it takes time for electricity to flow through your ignition system, as the motor turns faster, the process for creatin "spark" need to happen earlier so that the combustion takes place at the right time. Electricity travels at a set pace. Obviously it's very quickly, but on a motor that makes 5000 revolutions per minute, that time needs to be adjusted to be perfect. So, at higher RPM's, the timing needs to be advanced. The beginning of the process has to happen earlier than at idle. The timing terminology is BTDC Before Top Dead Center. Top Dead Center is whe the #1 piston is at the very top of the stroke. My 115 Yamah has a timing of 25 degrees BTDC at wide open throttle Wide Open Throttle. The idle timing for my motor is 4 degrees ATDC After Top Dead Center. At idle, the spark occurs sligtly after the piston reaches the top of it's stroke, so combustion occurs as the piston is just starting it's down stroke. You should be able to find a video for your exact motor online for tune up procedures. A repair manual for your motor will show pictures and describe step-by-step what you need to do. I've found a public library to be a great place to find repair manuals for older outboard motors. You can look through and read what you need to read and probably print off the pages on "tune up" to get all the specs and instructions. First of all, be patient and take your time. It's surprising how many times I've run across parts with reversed or "left hand" threads. You usually wouldn't expect that so you fight so hard to loosen things that you break something. Let us know how it goes. Keep asking questions if you need to. We're here to help.