hwclock. Apparently, however, almost nobody cares what the kernel thinks what timezone it is in. TZ environment variable or /etc/localtime (see man tzset). A noteable exceptions are filesystems that seem to use the kernel timezone. man 2 settimeofday) TZ=/usr/share/zoneinfo/Antarctica/Palmer date
faketime and the *datefudge utilities. tzselect can be used to select a timezone. zic, a timezone compiler. zdump, a timezone dumper.