States that offer low operating costs and a pro-business climate are viewed more favorably by business owners. The Development Counsellors International recently released its Best and Worst States for Business as a part of its 2011 Winning Strategies Report. In order to determine which states were most favorably perceived by respondents, those taking the survey were asked to name three states that they view as having the best business climates in the U.S. The survey is conducted every three years, and this year 322 corporate executives ranked the states.