If the client is connecting via embedded SQL, ODBC, OLE DB, ADO, or ADO.NET, the default value is set according to the client's
time zone. If the client is connecting via jConnect or Sybase Open Client, the default is based on the database server's time
The time_zone_adjustment option value is the same value as that returned by SELECT CONNECTION_PROPERTY( 'TimeZoneAdjustment' ). The value represents the number of minutes that must be added to the Coordinated Universal Time (UTC) to display time local
to the connection.