root@mh:/home/xuser# grep safe /etc/php5/apache2/php.ini 
; **You CAN safely turn this off for IIS, in fact, you MUST.**
;filter.default = unsafe_raw
; the 5th parameter to mail(), even in safe mode.
; http://php.net/sql.safe-mode
sql.safe_mode = Off
; Default host for mysql_connect() (doesn't apply in safe mode).
; Default user for mysql_connect() (doesn't apply in safe mode).
; Default password for mysql_connect() (doesn't apply in safe mode).
; Default host for mysql_connect() (doesn't apply in safe mode).
; Default user for mysql_connect() (doesn't apply in safe mode).
; Default password for mysqli_connect() (doesn't apply in safe mode).
root@mh:/home/xuser# 

<?php
if (ini_set('max_execution_time', '1')) {
    echo 'Ok<br>';
} else {
    echo 'bad<br>';
}
//    exit;
$x = 0;
while (true) {
    // echo "$x<br>\n";
    $z = date('U');
    echo "$z<br>\n";
    $x++;
}
?>

Fatal error: Maximum execution time of 1 second exceeded in /var/www/html/why.php on line 11

if (ini_set('max_execution_time', '1')) {
    echo 'Ok<br>';
} else {
    echo 'bad<br>';
}
//    exit;

Fatal error: Maximum execution time of 30 second exceeded in /var/www/html/why.php on line 11

root@mh:/home/xuser# find / -xdev -name php.ini
/etc/php5/apache2/php.ini
root@mh:/home/xuser# find / -name php.ini
/etc/php5/apache2/php.ini
root@mh:/home/xuser# 

<?php
$x = 0;
while (true) {
    // echo "$x<br>\n";
    $x=0;
    //$z = date('U');
    //echo "$z<br>\n";
    $x++;
}
?>