However the full legislation required to implement the Act has not been completed. Universities are publicly funded adhering closely to government direction, unable to take full advantage of a more agile corporate approach. Government-linked universities such as Multimedia University, however, and private universities such as Limkokwing University are able to function as corporate entities. The last made way for the Malaysian Qualifications Agency Act 2007 which develops the Malaysian Qualifications Framework to unify and harmonize all Malaysian tertiary qualifications.