In countries like Iran, Finland, Malaysia, Portugal, Singapore or the United Kingdom, there is often a significant and confused distinction between polytechnics and universities. In the UK a binary system of higher education emerged consisting of universities (research orientation) and Polytechnics (engineering and applied science and professional practice orientation). Polytechnics offered university equivalent degrees from bachelor's, master's and PhD that were validated and governed at the national level by the independent UK Council for National Academic Awards. In 1992 UK Polytechnics were designated as universities which meant they could award their own degrees. The CNAA was disbanded. The UK's first polytechnic, the Royal Polytechnic Institution (now the University of Westminster) was founded in 1838 in Regent Street, London. In Ireland the term institute of technology is the more favored synonym of a regional technical college though the latter is the legally correct term; however, Dublin Institute of Technology is a university in all but name as it can confer degrees in accordance with law, Cork Institute of Technology and another of other Institutes of Technology have delegated authority from HETAC to make awards to and including master's degree level—Level 9 of the National Framework for Qualifications (NFQ)—for all areas of study and Doctorate level in a number of others.