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By any historical standard, it's been a horrible recession. Just surviving has been a big accomplishment.

However, this "survivor mentality" can be a problem. If anything, it can prevent your business from eventually growing.

Growing? Yes, that's right. Taking a look at the recent economic indicators, it does look like the economy is on the mend.

H&R Block did pretty well considering revenues declined almost 3%. Earnings from continuing operations were flat at $2.09 per diluted share. This was enough to beat estimates of $2.05 per share according to this source.

Microsoft Corporation's (NASDAQ: MSFT) personal finance tracking program MS Money (not to be confused with msmoney.com) has been futilely chasing Intuit's (NASDAQ: INTU) Quicken since the early days of Windows. Apparently, the company has finally taken note of all the red on its financials and is mercifully pulling the plug on the program.

According to CNet's Ina Fried, Microsoft will put the program down tomorrow. It is currently only distributed online, and the company will discontinue updating it for current users after January of 2011.

I don't expect much wailing and gnashing of teeth from those savvy enough to track their finances with a computer program. Quicken has proven a reliable program so widely adopted that it serves as a template for other, similar programs.

Back in 1999, former Intuit employees -- René Lacerte and Martin Gates -- saw an opportunity in building an affordable, web-based payroll system for small business. So, they started a company called PayCycle.

It was certainly prescient. In fact, this week PayCycle sold to Intuit (NASDAQ: INTU) for $170 million.

Besides having a strong on-demand offering, PayCycle also has a large customer base, which comes to roughly 85,000 small businesses. No doubt, this will be a lucrative cross-sell opportunity for Intuit. At the same time, PayCycle will help deal with the intense competitive environment, which includes players like ADP (NYSE: N) and Paychex (NASDAQ: PAYX).

• Deutsche Bank upgraded AmerisourceBergen (NYSE:ABC) to Buy from Hold on valuation as it views the risk/reward as favorable at current levels. Deutsche raised its target price to $41.50 from $38.
  
• FBR Capigal upgraded Charlotte Russe (NASDAQ:CHIC) to Outperform from Market Perform following the company's Q2 results on expectations merchandise improvements and cost-cutting efforts will drive continued margin expansion. The firm raised its target on shares to $15 from $10.
  
• Oppenheimer upgraded Fidelity National (NYS:FIS) to Outperform from Perform as it believes the Metavante (MV) acquisition makes strategic sense and the stock's risk/reward is favorable. The firm's target price is $25.
• First American (NYSE:FAF) was upgraded to Outperform from Market Perform at Keefe Bruyette.
  
• Nokia (NYSE:NOK) was raised to Neutral from Underweight at JP Morgan.
  
• Parker-Hannifin NYSE:(PH) was lifted at Wachovia to Outperform from Market Perform.

Back in college, I took a tax course from H&R Block (NYSE: HRB). It was a great learning experience – and also meant I could earn some extra bucks (at least during the first quarter of the year).

Well, even though the web has become a competitive threat for tax preparers -- such as from Intuit (NASDAQ: INTU) -- there is still lots of opportunity for the human touch. After all, the U.S. tax system always seems to get more complicated (especially lately). In fact, with the incoming Obama Administration, there are some new deductions and credits, so it's a good idea to have a pro help out.

H&R Block (NYSE: HRB) closed at $15.86. HRB May option implied volatility is at 53, July is at 51; below its 26-week average of 56, according to Track Data, suggesting decreasing price movement.

Intuit (NASDAQ: INTU) closed at $25.39. INTU May option implied volatility is at 41; July is at 42; below its 26-week average of 49, according to Track Data, suggesting decreasing price movement.

Option Update is provided by Stock Specialist Paul Foster of theflyonthewall.com.

• Jefferies upgraded shares of SourceFire (NASDAQ:FIRE) to Buy from Hold as they believe the company is benefiting from recent spending by the U.S. Federal government and private enterprises to improve cybersecurity. The firm raised their price target on the stock to $11 from $7.
  
• Piper Jaffray upgraded Brocade (NASADAQ:BRCD) to Buy from Neutral as they believe an expanded OEM announcement with IBM (NYSE:IBM) could be announced as early as the end of April, creating a positive catalyst. The firm raised their price target on the stock to $6 from $4.
  
• UBS upgraded Salesforce.com (NYSE:CRM) to Buy from Sell but lowered their target to $4 from $21 citing reduced churn and cashflow concerns, expectations for FY10 to be a trough year, and a potential reacceleration in deferred growth.
• AK Steel (NYSE:AKS) was raised to Buy from Neutral at Goldman.
  
• Strattec (NASDAQ:STRT) was raised to Neutral from Underperform at Baird.
  
• Lululemon (NASDAQ:LULU) was upgraded at William Blair to Outperform from Market Perform.

Over the years, I've been a loyal customer of Intuit's (NASDAQ: INTU) TurboTax. The product has evolved nicely -- and has certainly made my life easier. In fact, I've recommended it to a variety of people.

But recently things haven't been so good. You see, when I originally purchased the product, there was no online offering. Instead, I would get a CD in the mail. Needless to say, it's kind of Old School.

Well, my CD drive went bad and so I can't load up the new version of TurboTax. So, I reached out to the folks at Intuit and asked if I can use the online version.

• Goldman upgraded Intercontinental Exchange (NYSE: ICE) to Conviction Buy from Neutral and raised their target to $90 from $60. Goldman cites ICE's positioning and potential for upward EPS revisions for the upgrade.
  
• Jefferies upgraded FMC Technologies (NYSE: FTI) to Buy from Hold as they believe solid deepwater activity levels will lead to solid EPS results in 2009 and 2010. The firm raised their price target to $45 from $27.
  
• Friedman Billings upgraded Devon Energy (NYSE: DVN) to Outperform from Market Perform on valuation and expects significant improvement in basis differentials for the company's Barnett production starting the second half of Q2. The firm raised their price target to $60 from $50.
• Elan Corp (NYSE: ELN) was raised to Neutral from Sell at Piper Jaffray.
  
• Banco Santander (NYSE: STD) was upgraded at Keefe Bruyette to Outperform from Market Perform.

Jackson Hewitt Tax Service (NYSE: JTX) has approximately 6,800 offices. JTX closed at $8.24. JTX is scheduled to report Q3 EPS on March 3. JTX March and April option implied volatility of 79 is above its 26-week average of 58, according to Track Data, suggesting larger price movement.

H&R Block (NYSE: HRB) closed at $20.14 HRB is scheduled to report Q3 EPS on March 6. HRB March option implied volatility is at 64, April is at 55 above its 26-week average of 54 according to Track Data, suggesting larger price movement into EPS.

Here are some highlights from this past week's earnings coverage from BloggingStocks:

• Agilent Technologies Inc. (NYSE: A) Q1 earnings were cut almost in half and were lower than expected.
• AT&T Inc. (NYSE: T) earnings expectations for 2010 resulted in an analyst's upgrade.
• BioMarin Pharmaceutical Inc. (NASDAQ: BMRN) was downgraded following its Q4 earnings report.
• CBS Corp. (NYSE: CBS) beat Q4 earnings expectations but slashed its quarterly dividend.
• Crocs Inc. (NASDAQ: CROX) posted a smaller-than-expected Q4 loss but sales and gross margins fell.
• Deere & Co. (NYSE: DE) Q1 earnings and revenue fell and it offered guidance below estimates.
• Deutsche Telekom (NYSE: DT) was upgraded on confidence ahead of the company's earnings report.
• Hewlett-Packard Corp. (NYSE: HPQ) reported a bigger-than-expected drop in Q1 earnings.