NEW YORK ( TheStreet) -- CHANGE IN RATINGS

American Eagle Outfitters ( AEO) downgraded at Brean Murray from Hold to Sell. $10 price target. Inventory remains high, ahead of back-to-school season.

Accretive Health ( AH) initiated at JP Morgan with an Overweight rating and $27 price target. 2010 EPS estimates of 22 cents.

Accretive Health ( AH) initiated at Credit Suisse with an Outperform rating and $17 price target. The company is well-positioned to benefit from the positive long-term trends in the revenue cycle industry, Credit Suisse said.

Accretive Health ( AH) was initiated with a Neutral rating at Robert Baird. $15 price target.

Akamai Technologies ( AKAM) downgraded from Buy to Neutral at Merriman, Curhan Ford. Valuation call, as the stock is up 80% year-to-date.

Ameriprise Financial ( AMP) was upgraded from Hold to Buy at Citigroup. $50 price target. Estimates also boosted, as the company should be able to successfully integrate the Columbia acquisition.

AthenaHealth ( ATHN) initiated at JP Morgan with a Neutral rating and $34 price target. 2010 EPS estimates of 49 cents.

Bristol-Myers ( BMY) was initiated with a Hold rating at Soleil Securities. $28 price target. Company has a promising pipeline, but already trades at a premium valuation.

Berkshire Hathaway ( BRK.B) was initiated with a Buy rating at Goldman Sachs. Intrinsic value of the stock is up around $101, and the company is leveraged to a cyclical economic recovery.

Covidien ( COV) was downgraded from Buy to Neutral at Goldman Sachs. $48 price target. Estimates also cut, as merger-and-acquisition dilution and currency should weigh on earnings.

Walt Disney ( DIS) was upgraded to Buy at Goldman Sachs. $42 price target. Company has a strong film slate and parks pricing appears to be recovering.

Genworth Financial ( GNW) was upgraded from Equal-weight to Overweight at Morgan Stanley. $20 price target. Improving mortgage insurance results should help drive growth.

KBR ( KBR) was initiated with a Buy rating at Sterne Agee. $28 price target. Company could see a higher multiple, with backlog quality improving.

Eli Lilly ( LLY) was initiated with a Sell rating at Soleil Securities. $28 price target. Company will have several products coming off patent soon.

MedAssets ( MDAS) was initiated with a neutral rating and $32 price target at JP Morgan. 2010 EPS estimates of 91 cents.

Merck ( MRK) initiated with a Hold rating at Soleil Securities. $36 price target. Company has a decent pipeline, but is also facing a sharp decline in revenue.

Noble ( NE) was upgraded from Market Perform to Outperform at FBR Capital Markets. $42 price target. Company can effectively reinvest its cash flow.

News Corp. ( NWSA) was upgraded to Buy at Goldman Sachs. $17 price target. Company is taking market share and seeing healthy advertising trends, but the stock is trading at just 11 times earnings.

Portland General Electric ( POR) was upgraded at Bank of America/Merrill Lynch to Neutral from Underperform. After meeting with management, we view the regulatory environment as stable, Bank of America/Merrill Lynch said.

Regions Financial ( RF) was upgraded from Sell to Neutral at UBS. Valuation call, based on a $7.10 price target.

ReachLocal ( RLOC) was initiated at Bank of America/Merrill Lynch with a Neutral rating and $17 price target. The company provides online advertising solutions for small businesses, Bank of America said.

Susser Holdings ( SUSS) was upgraded to Buy from Underperform at Bank of America/Merrill Lynch due to stabilizing trends and improved outlook. Price target was lifted to $13 from $9.

Total System Services ( TSS) was initiated with a Neutral rating at Janney Montgomery. $12 price target. Regulatory pressure on credit cards will continue to weigh on the company's primary sales driver.

Time Warner ( TWX) was downgraded from Buy to Neutral at Goldman Sachs. New analyst also has a $37 price target.

US Bancorp ( USB) was upgraded from Neutral to Buy at UBS. Pullback has created a buying opportunity. Estimates also boosted, as the company should outperform its peers. $29 price target.

Viacom ( VIA.B) downgraded from Buy to Neutral at Goldman Sachs. Valuation call, based on a $41 price target.

Zimmer ( ZMH) was upgraded from Neutral to Buy at Goldman Sachs. Company should see better demand in the hip/knee markets. $67 price target.

STOCK COMMENTS / EPS CHANGES

Apple ( AAPL) estimates, target raised at Citigroup. Shares are now seen reaching $330. Estimates also increased, to reflect better iPad and iPhone sales. Buy rating.

AK Steel ( AKS) estimates, target cut at UBS. Shares of AKS now seen reaching $14. Estimates also lowered, as the company faces higher iron ore prices. Neutral rating.

Apollo Group ( APOL) target cut at Credit Suisse to $50 from $65. Expect uncertainty to linger, said Credit Suisse, which is maintaining its Neutral rating.

CBS ( CBS) estimates, target raised at Goldman Sachs. Shares now seen reaching $16. Estimates also increased, given advertising strength and retransmission opportunities. Neutral rating.

Discover Financial ( DFS) price target increased at Bank of America/Merrill Lynch to $20 from $17. Compelling value as visibility improves, Bank of America/Merrill Lynch said. Maintain Buy rating.

Hanesbrands ( HBI) added to Top Picks List at FBR Capital Markets. Company will likely pass along higher input costs to customers, and the stock should trade up through earnings. Outperform rating and $36 price target.

Las Vegas Sands ( LVS) shares of LVS now seen reaching $23, according to Goldman Sachs. Estimates also upped, given better Macau results. Neutral rating.

Micron Technology ( MU) estimates increased through 2011 at ThinkEquity. Company is seeing better DRAM pricing. Buy rating.

Micron Technology ( MU) estimates were lowered through 2011 at UBS. Company is seeing softer prices. Neutral rating and $9 price target.

Seagate Technology ( STX) numbers lowered at UBS. Shares of STX now seen reaching $25. Estimates were also cut, to reflect lower unit sales. Buy rating.

Western Digital ( WDC) numbers reduced at UBS. Shares of WDC now seen reaching $46. Estimates also cut, as checks show pricing pressure in disk drives. Buy rating.

Wynn Resorts ( WYNN) estimates were boosted through 2012 at Goldman Sachs. Macau continues to grow. Neutral rating and new $93 price target.

Yum Brands ( YUM) estimates were raised through 2011 at UBS. Company is seeing better U.S. margins and higher Chinese sales. Buy rating and new $49 price target.
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This article was written by a staff member of TheStreet.com.