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What Unix files are associated with the system time/date?

If I (or an installation process) changed the system time, what files would actually get accessed and modified?

I think the only thing I found is that timezone is saved in etc/timezone

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and the local variables also used as follows variables:LANG, LC_ALL, LC_CTYPE, LC_MESSAGES, LC_NUMERIC, NLSPATH, and PATH are used

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Where are these local variables saved when the computer is shut off? Are they committed to a file? – Neil May 29 '12 at 12:48

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