NEW YORK ( TheStreet) -- CHANGE IN RATINGS

Alliant Techsystems ( ATK) rated new Neutral at Suntrust. ATK was initiated with a Neutral rating. Company faces uncertainty in its NASA programs.

Best Buy ( BBY) downgraded at FBR from Market Perform to Underperform. $36 price target. Company faces difficult comparisons and will ultimately face decelerating sales growth.

Calpine ( CPN) upgraded at Argus from Hold to Buy. Company is on track to produce a strong recovery in earnings and cash flow over the next several years.

Genzyme ( GENZ) upgraded at Leerink to Outperform. Concerns about a consent decree have been overblown.

Lululemon ( LULU) downgraded at BofA/Merrill to Neutral from Buy as growth is already priced into shares. Price target increased to $43 from $38.

Motorola ( MOT) initiated at JP Morgan with an Underweight rating and $6 price target. Introduces 2010 EPS estimates of $0.20.

Palm ( PALM) upgraded at BMO from Underperform to Market Perform. $4 price target. Stock is already pricing in a challenging operating environment.

Progressive ( PGR) upgraded at FBR from Market Perform to Outperform. $23 price target. Company is gaining market share.

Qualcomm ( QCOM) downgraded at Calyon from Outperform to Underperform. $44 price target.

Research in Motion ( RIMM) upgraded at JP Morgan. Rating raised to Overweight from Neutral. Price target raised to $84 from $70. 2010 EPS estimates raised to $5.25 from $4.92.

Rue21 ( RUE) initiated at Barclays with an Overweight rating and $42 price target. 2010 and 2011 EPS estimates set at $1.20 and $1.50, respectively.

GT Solar ( SOLR) upgraded at Credit Suisse to Outperform from Neutral on revised demand estimates. Price target increased to $7.50 from $6. 2010 and 2011 EPS estimates jumped to 60 cents and 57 cents, respectively.

Stanley Black & Decker ( SWK) initiated at Credit Suisse with an Outperform rating and $69 price target. Analysts noted upside from Black & Decker Acquisition and attractive valuation. 2010 and 2011 EPS estimates set at $0.21 and $4, respectively.

Symetra Financial ( SYA) rated new Neutral at UBS. $14 price target. Company can deliver double-digit earnings growth.

STOCK COMMENTS / EPS CHANGES

Apple ( AAPL) target, estimates boosted at Credit Suisse. AAPL price target surged to $300 from $275 as the company is running well ahead of expectations. 2010 and 2011 EPS estimates lifted to $12.53 and $14.55, respectively. Maintain Outperform rating.

Accenture ( ACN) estimates lowered at UBS through 2011. Company is seeing lower margins and its backlog is not being converted to revenue as quickly. Neutral rating and $41 price target.

Accenture ( ACN) target, estimates lowered at Barclays. ACN price target cut by a dollar to $44 on lower guidance. 2010 and 2011 EPS estimates sunk to $2.63 and $2.95, respectively. Maintain Equal Weight rating.

Best Buy ( BBY) target, estimate increased at Barclays. BBY price target raised by a dollar to $48 after posting solid 4Q10 results. 2011 EPS estimate lifted to $3.54. Maintain Overweight rating.

Best Buy ( BBY) estimates, target boosted at Goldman BBY estimates were raised through 2011. Company should continue to benefit from higher TV sales. Buy rating and new $49 price target.

CVS Caremark ( CVS) price target higher at BofA/Merrill to $40 from $36. 2010 and 2011 EPS estimates set at $2.65 and $3, respectively. Maintain Buy rating.

General Dynamics ( GD) numbers boosted at Goldman. Shares of GD now seen reaching $87. Estimates also increased, based on higher award activity for Combat Systems. Buy rating.

Massey Energy ( MEE) numbers boosted at FBR. Shares of MEE now seen reaching $68. Estimates also raised, as the Cumberland acquisition appears to be a winner.

Oracle ( ORCL) estimates, target raised at Goldman. Shares of ORCL now seen reaching $32. Estimates also boosted, as the company should see higher margins following the Sun acquisition. Buy rating.

Qualcomm ( QCOM) target, estimates raised at Credit Suisse. QCOM price target increased to $45 from $40 following positive preannouncement. 2010 and 2011 EPS estimates jumped to $2.32 and $2.46, respectively. Neutral rating.

Qualcomm ( QCOM) estimates, target boosted at UBS. QCOM estimates were increased through 2011. Company boosted guidance, because of strength in licensing and its chipset business. Buy rating and new $50 price target.

Shaw Group ( SHAW) estimates cut, target upped at UBS. Shares of SHAW now seen reaching $39. On the other hand, estimates were lowered, because of a weaker construction backlog in the Power group. Neutral rating.

SLM ( SLM) estimates, target increased at FBR. Shares of SLM now seen reaching $23. Estimates also upped, because of lower expected costs. Outperform rating.

Tibco Software ( TIBX) estimate, target upped at FBR. TIBX estimates were raised through 2011. Business appears to be gaining momentum. Market Perform rating and new $12 price target.
This article was written by a staff member of TheStreet.com.