Analysts' Upgrades, Downgrades: GM

CHANGE IN RATINGS

Accenture (ACN Quote) downgraded at Goldman Sachs to Neutral from Buy based on contraction in global IT spending in 2009 along with broad cutbacks in business spending. Price target cut to $32 from $39.

DynCorp (DCP Quote) rated new Buy at Stanford based on strong revenue visibility and potential to exceed estimates next year. Sets $21 target price.

Amdocs (DOX Quote) downgraded at Goldman Sachs to Neutral from Buy due to lower IT spending and moderation in capital expenditures from large telecom carriers. Price target reduced to $18 from $25.

Global Payments (GPN Quote) upgraded at Goldman Sachs to Buy from Neutral. Note strong growth from international business and improved performance of money transfer segment. Price target revised to $37 from $42.

Intersil (ISIL Quote) downgraded at Goldman Sachs to Neutral from Buy. Price target cut to $8 from $12.

Murphy Oil (MUR Quote) upgraded at JPMorgan to Neutral from Underweight based on attractive upside relative to peers. Price target at $52.

Red Hat (RHT Quote) upgraded at Jefferies Hold to Buy. $16 price target. Company dominates its niche, has 100% recurring revenue and nearly $4 a share of net cash.

Synopsys (SNPS Quote) upgraded at Citigroup from Sell to Hold. $18 price target.

Total Systems Services (TSS Quote) upgraded at Goldman to Neutral from Sell. Price target unchanged at $14.

YRC Worldwide (YRCW Quote) upgraded at JPMorgan to Neutral from Underweight based on reduced probability that it will violate debt covenants or encounter other liquidity issues. Teamster wage concessions and debt tender both highlighted as positive steps.

STOCK COMMENTS / EPS CHANGES