class ActiveSupport::TimeZone

def initialize(name, utc_offset = nil, tzinfo = nil)

that Ruby uses to represent time zone offsets (see Time#utc_offset).
(GMT). Seconds were chosen as the offset unit because that is the unit
offset is the number of seconds that this time zone is offset from UTC
Create a new TimeZone object with the given name and offset. The 
def initialize(name, utc_offset = nil, tzinfo = nil)
  @name = name
  @utc_offset = utc_offset
  @tzinfo = tzinfo || TimeZone.find_tzinfo(name)
end