On my Ubuntu 11.04x64 server, I have service accounts running which do not log in and do not have home directories. These service accounts are responsible for running processes which are invoked as services.
When these services created new files, I need them to be created with the permissions 664 (UMASK 002).
I edited the /etc/profile umask setting to reflect this. I see that now my user account creates files which reflect this new umask setting, but the service accounts do not when I manually created files using their accounts (sudo -u serviceaccount touch newfile).