What is the best way to change configuration settings like "max_execution_time" using ini_set in PHP?

When using ini_set to change configuration settings like "max_execution_time" in PHP, it is important to note that some settings may not be changeable at runtime due to PHP's configuration. In such cases, it is recommended to modify the php.ini file directly. However, for settings that can be changed at runtime, you can use ini_set function to dynamically update the configuration.

// Set the maximum execution time to 60 seconds
ini_set('max_execution_time', 60);