I got the movie Eternal Sunshine of a Spotless Mind in divx format from Umut with srt format subtitles. I noticed that there was a time lag which seemed to increase more and more as the movie progressed. I presume it is due to frame rate changes while converting to divx format. I checked lag at five different times. The time lag was increasing in a linear fashion (starting at 4 seconds at 5 minutes, increasing to 244 seconds at 1 hour 41 minutes):
Since I knew a programming trick or two, I decided to write a little program that would read the srt file, allow the user to input time lags at two distinct subtitles and then automatically do linear interpolation on all subtitle times.
I wrote the program with Delphi7. You can have the executable and the source code. Oh, you can have the corrected turkish srt too.