and developing countries alike, as it can reveal in activities and responsibilities among countries. James Hansen's criticism James E. Hansen, director of NASA's Goddard Institute for Space Studies and eminent climate scientist, has claimed that the United Nations Climate Change Conference taking place at the Bella Center in Copenhagen, Denmark, between December 7–18, 2009 (which includes the 15th Conference of the Parties (COP 15) to the United Nations Framework Convention on Climate Change and the 5th Meeting of the Parties (COP/MOP 5) to the Kyoto Protocol) is a 'farce' and planned to boycott it because it was seeking a counter-productive agreement to limit emissions through an inefficient and indulgent "cap and trade" system. "They are selling indulgences there" Hansen states. "The developed nations want to continue basically business as usual so they are expected to purchase indulgences to give some small amount of money to developing countries. They do that in the form of offsets and adaptation funds." Hansen prefers a progressive "carbon tax", not the Kyoto Protocol "cap and trade" system; this tax would begin at the equivalent of about $1 per gallon of petrol and revenues would all be returned directly to members of the public as a dividend inversely proportional to their carbon footprint. "So, for example, in the Kyoto Protocol, that was very ineffective. Even the countries that took on supposedly the strongest requirements, like Japan for example—if you look at its actual emissions, its actual fossil fuel use, you see that their CO2 emissions actually increased even though they were supposed to decrease. Because their coal use increased and they used offsets to meet their objective. Offsets don't help significantly. That's why the approach that Copenhagen is using to specify goals for emission reductions and then to allow offsets to accomplish much of that reduction is really a fake. And that has to be exposed. Otherwise, just like in the Kyoto Protocol, we'll realize 10 years later, oops, it really didn't do much." Green organizations' criticism Rising Tide North America claims: "Emission limits do not include emissions by international aviation and shipping, but are in addition to the industrial gases, chlorofluorocarbons, or CFCs, which are dealt with under the 1987 Montreal Protocol on Substances that Deplete the Ozone Layer. The benchmark 1990 emission levels were accepted by the Conference of the Parties of UNFCCC (decision 2/CP.3)" Exemption of Developing Countries There has been criticism (especially