<P> The tournament consists of two parts, the qualification phase and the final phase (officially called the World Cup Finals). The qualification phase, which currently take place over the three years preceding the Finals, is used to determine which teams qualify for the Finals . The current format of the Finals involves 32 teams competing for the title, at venues within the host nation (or nations) over a period of about a month . The World Cup Finals is the most widely viewed sporting event in the world, with an estimated 715.1 million people watching the 2006 tournament final . </P> <P> The Scottish Football Association is the second oldest in the world, having been founded in 1873 . Its foundation came the year after the first official international match was played between Scotland and England at Hamilton Crescent, Glasgow . Scotland have played at eight FIFA World Cups, including five consecutive tournaments from 1974 to 1990 . During the preparations for the 1928 Olympic Football Tournament, FIFA ruled that all its member associations must provide "broken - time" payments to cover the expenses of players from their country who participated . In response to what they considered to be unacceptable interference, the football associations of Scotland, England, Ireland and Wales held a meeting at which they agreed to resign from FIFA . As a result, Scotland did not compete in the three interwar World Cup competitions . The Scottish Football Association did not rejoin FIFA as a permanent member until 1946 . </P> <P> Scotland have never advanced beyond the first round of the finals competition . They have missed out on progressing to the second round three times on goal difference: in 1974, when Brazil edged them out; in 1978, when the Netherlands progressed; and in 1982, when the USSR went through . Although Scotland have played at eight finals tournaments, they have qualified on nine occasions . The Scottish Football Association declined to participate in 1950 as Scotland were not the British champions . </P> <P> Scotland, like the other Home Nations, did not enter the three FIFA World Cups held during the 1930s . This was because the four associations had been excluded from FIFA due to a disagreement regarding the status of amateur players . The four associations, including Scotland, returned to the FIFA fold after the Second World War . The readmission of the Scottish Football Association to FIFA meant that Scotland were now eligible to enter the 1950 FIFA World Cup . FIFA advised that places would be awarded to the top two teams in the 1949--50 British Home Championship, but the SFA announced that Scotland would attend the finals only if Scotland won the competition . Scotland won their first two matches, but a 1--0 home defeat by England meant that the Scots finished as runners - up . The SFA stood by this proclamation, despite pleas to the contrary by the Scotland players, supported by England captain Billy Wright and the other England players . Sportswriter Brian Glanville later described the SFA as showing "baffling insularity and pique" in their refusal to send a team to the World Cup . </P>

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