(DURHAM) -- A recent survey of business executives still has health care costs near the top of their list of worries. Duke University finance professor John Graham said the cost of offering health care insurance to employees continues rising.

"Health care costs are going up about 8 percent a year.  It's not sustainable in the long run for U.S. businesses," said Graham. But on top of that there's so much uncertainty about what the health care regulation will be six and 12 months from now, given court cases that are pending, etc."

Consumer confidence is also an ongoing concern among executives, according to Graham.