Something

sh-3.1# cat /etc/profile
# Begin /etc/profile

#Locale def. for US:

export LANG=en_US.ISO-8859-1
export INPUTRC=/etc/inputrc

#Some common variables:

export MANPATH="/usr/man:/usr/local/man"
export INPUTRC=/etc/inputrc
export PS1='\u@\h:\w\$ '

#GCC flags:

export CHOST="i686-pc-linux-gnu"
export CFLAGS="-march=prescott -O2 -pipe -fomit-frame-pointer"
export CXXFLAGS="${CFLAGS}"

#Default system $PATH:

export PATH="/bin:/usr/bin:/usr/local/bin:/opt/bin"

#Ensures that /usr/local/sbin, /9*usr/sbin, and /sbin are in root $PATH":

if [ "`id -u`" = "0" ]; then
  echo $PATH | grep /usr/local/sbin 1> /dev/null 2> /dev/null
  if [ ! $? = 0 ]; then
    export PATH="$PATH:/sbin:/usr/sbin:/usr/local/sbin:/opt/sbin"
  fi
fi

#Switch between GCC3.x and GCC4.x:

export PATH="$PATH:/opt/gcc3/bin"
#export PATH="$PATH:/opt/gcc4/bin"

sh-3.1# cat /etc/bashrc
cat: /etc/bashrc: No such file or directory
sh-3.1# cat /home/merlin/.bashrc 
umask 002
sh-3.1# cat /home/merlin/.bash_profile 
umask 002
sh-3.1#