The shell script /etc/tz, generally run during installation, prompts for the correct time zone, prompts for the dates when time is shifted from standard to daylight time and back, and for the number of hours to shift (partial hours in the form of hh:mm:ss are acceptable). and sets TZ correctly in the appropriate files.
Users living in a time zone different than that of the host machine may change TZ in their $HOME/.profile or $HOME/.login files.
To change the time zone for the entire system, run the shell script /etc/tz (as root) or use an editor to change the variable TZ in the file /etc/TIMEZONE.
Changes to TZ are immediately effective, (that is, if a process changes the TZ variable, the next call to a ctime(S) routine returns a value based on the new value of the variable).