Set php.ini values into .htaccess file

How can i set php.ini configuration values into .htaccess file? Here is the simple solution to set php.ini variables into .htaccess file.

Syntax non flag variables.
php_value setting_name setting_value

Example :
php_value upload_max_filesize 10M

Syntax for flag variables such as (on/off).
php_flag [variable_name] [value]


Exmaple :
php_flag register_globals off