CHANGE IN RATINGS

Aflac

(AFL) - Get Report

upgraded at Morgan Stanley. Rating raised to Overweight from Equal-weight. Establishes $36 price target. Maintains 2009 EPS estimates of $4.85.

Dollar Tree

(DLTR) - Get Report

upgraded at Goldman Sachs to Buy from Hold based on consumers continuing to trade down to inexpensive goods. Believe company will benefit from deflationary environment and note compelling relative valuation. Price target raised to $43 from $38.

FLIR Systems

(FLIR) - Get Report

upgraded at JP Morgan to Overweight from Neutral based on valuation. Note strong 2009 guidance and potential to hit earnings targets. Price target trimmed to $29 from $32.

Goodyear Tire

(GT) - Get Report

downgraded at Goldman Sachs to Sell from Neutral. Expect earnings to fall further and note company's high fixed cost base. Believe consensus estimates will be revised and shares will weaken after 47% rise from November lows. Price target cut to $4 from $6.

Lexmark

(LXK)

downgraded at Barclays. Rating lowered to Underweight from Equal weight. Price target lowered to $17 from $26. 2009 EPS estimates lowered to $2.05 from $2.08.

WebMD

(WBMD)

upgraded at Citigroup. Rating raised to Buy from Hold. Maintains price target of $25. 2009 EPS estimates lowered to $0.60 from $0.64.

Xerox

(XRX) - Get Report

downgraded at Barclays. Rating lowered to Equal weight from Overweight. Price target lowered to $7 from $15. 2009 EPS estimates lowered to $0.94 from $1.10.

Zoran

( ZRAN) downgraded at JP Morgan to Underweight from Neutral due to high exposure to weakest parts of consumer electronics market. Expect prolonged period of cash burn with limited positive catalysts. Price target cut to $6 from $7.

STOCK COMMENTS / EPS CHANGES

Apache

(APA) - Get Report

2009 estimate lowered at UBS because of the poor pricing environment. Buy rating and $115 price target.

Cooper Industries

( CBE) numbers cut at UBS through 2010. Company is seeing orders down across the board, because of the poor macro environment. Neutral rating and new $25 price target.

Expedia

(EXPE) - Get Report

2009 estimates lowered at Barclays because of the uncertain travel market. Company also losing market share. Equal-weight rating and new $12 price target.

First Solar

(FSLR) - Get Report

numbers raised at Morgan Stanley through 2010. Systems integration business should be the main earnings driver. Overweight rating and new $190 price target.

Intuit

(INTU) - Get Report

estimates cut at UBS through 2010. Company seeing somewhat lower spending, though holding up relatively well in this environment. Buy rating and $28 price target.

Marriott

(MAR) - Get Report

target slashed at Morgan Stanley to $16. Company is facing some liquidity concerns. Equal-weight rating.

Sprint Nextel

(S) - Get Report

numbers raised at UBS to $3.50. Estimates also increased, to reflect a bottoming of sales and cost cutting efforts. Neutral rating.

XTO Energy

( XTO) numbers cut at Barclays to $40. Estimates also lowered, to match the weak pricing environment. Overweight rating.

This article was written by a staff member of TheStreet.com.