The Regional Settings schema is used to define the time zones, locales, languages, and currencies implemented within a Windows SharePoint Services deployment. This schema is expressed primarily through two files located in the setup directory, RGNLSTNG.XML (\Program Files\Common Files\Microsoft Shared\web server extensions\12\TEMPLATE\1033\XML) and TIMEZONE.XML (\Program Files\Common Files\Microsoft Shared\web server extensions\12\CONFIG).
You can access or modify regional settings through various members of the following classes in the Microsoft.SharePoint namespace:
SPRegionalSettings
SPTimeZone
SPTimeZoneCollection
SPTimeZoneInformation
SPLocale
SPLocaleCollection
SPLanguage
SPLanguageCollection
Regional Settings Elements
RGNLSTNG.XML
TIMEZONE.XML