Among the companies whose shares are expected to see active trade in Friday's session are International Business Machines Corp., Take-Two Interactive Software Inc and Starbucks Corp.

After Thursday's closing bell, International Business Machines Corp. (IBM) said it would make changes to its giant pension plan and revamp the nation's largest 401(k) plan beginning in 2008.

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Accenture Ltd. (ACN) reported fiscal first-quarter net earnings of $214.9 million, or 36 cents a share, up 9.5% from $196.3 million, or 32 cents a share, during the same period a year ago. The New York-based consulting firm posted total revenue of $4.54 billion vs. $4.07 billion. Revenue before reimbursements was $4.17 billion vs. $3.73 billion. Analysts polled by Thomson First Call had forecast first-quarter earnings of 34 cents a share on revenue of $4.1 billion.

Affymetrix Inc. (AFFX) said it now sees fourth-quarter revenue coming in $15 million below its previous guidance. The company cited low fourth-quarter instrument sales and delays in completing genotyping processing under a services contract.

Allegheny Technologies Inc. (ATI) said it expects to record a fourth-quarter net special gain of $14.5 million to $19.5 million, or 14 cents to 19 cents a share.

Brookfield Homes Corp. (BHS) said it expects 2005 earnings to slightly exceed its previous high target of $7 a share. The Del Mar, Calif.-based company also said fourth-quarter net new home orders totaled 156 units, down 39% from last year. Brookfield said it closed a total of 2,824 homes and lots in 2005, up from 2,198 in 2004.

CalAmp Corp. (CAMP) reported third-quarter net earnings of $5.44 million, or 23 cents a share, compared with $1.79 million, or 8 cents a share, during the year-earlier period. Analysts polled by Thomson First Call had expected per-share earnings of 19 cents. The wireless equipment company reported quarterly revenue of $64.5 million, compared with $57.1 million last year. Analysts had expected revenue of $65 million.

Denny's Corp. (DENN) said its same-restaurant sales rose 1.1% during the 5-week period ended Dec. 28 compared with the related period in fiscal 2004. For the fourth quarter, Denny's said same-restaurant sales rose 1.7% compared with a year ago.

Dollar Tree Stores Inc. (DLTR) affirmed its outlook for fourth-quarter sales of $1.04 to $1.07 billion.

Immucor Inc. (BLUD) reported second-quarter net earnings of $8.05 million, or 17 cents a share, up from $4.21 million, or 9 cents a share, in the year-ago period. Revenue at the Norcross, Ga.-based provider of instrument-reagent systems rose to $44 million from $32.6 million. Analysts polled by Thomson First Call had estimated earnings of 19 cents a share on revenue of $44 million.

Laidlaw International Inc. (LI) reported fiscal first-quarter net earnings of $58.3 million, or 58 cents a share, compared with $30.4 million, or 29 cents a share, during the same period a year ago. The Naperville, Ill.-based provider of transportation services posted revenue of $846.8 million vs. $813.7 million. Analysts surveyed by Thomson First Call had forecast first-quarter earnings of 41 cents a share.

Lawson Software Inc. (LWSN) reported fiscal second-quarter net earnings of $6.56 million, or 6 cents a share. During the same period a year ago, the St. Paul, Minn.-based software company posted a net loss of $3.02 million, or 3 cents a share. The company reported revenue of $89 million vs. $83 million in the year-ago period. Analysts surveyed by Thomson First Call had forecast second-quarter revenue of $87 million.

Longs Drug Stores Corp. (LDG) said December same-store sales increased 2.4% from last year, while total sales rose 2.8% to $527.1 million. The Walnut Creek, Calif.-based retailer said pharmacy same-store sales increased 6.5% in the month.

Manugistics Group Inc. (MANU) reported a third-quarter net loss of $4.64 million, or 6 cents a share, compared with $13.3 million, of 16 cents a share, in the year-earlier quarter. The company reported quarterly revenue of $39.9 million, compared with $45 million last year.

MCI Inc. (MCIP) said it has restated its financial results for the first three quarters of 2005. MCI said it cumulatively overstated net income by $52 million in those quarters.

Millennium Pharmaceuticals Inc. (MLNM) said it expects a net loss of $95 million to $115 million in 2006. The Cambridge, Mass.-based company also forecast 2006 pro forma earnings of up to $5 million, and said it expects U.S. sales of Velcade for Injection to be in the range of $225 million to $250 million and for royalty revenue to be $115 million to $125 million.

Ruby Tuesday Inc. (RI) reported fiscal second-quarter net earnings of $17.4 million, or 28 cents a share, compared with $19.7 million, or 30 cents a share, during the same period a year ago. The Maryville, Tenn.-based restaurant chain posted revenue of $295.1 million vs. $258.2 million. Analysts surveyed by Thomson First Call had forecast second-quarter earnings of 28 cents a share on revenue of $297 million. Ruby Tuesday said same-restaurant sales at its company-owned restaurants increased 1.9% during the second quarter.

Saba Software Inc. (SABA) reported second-quarter net earnings of $131,000, or 1 cent a share. During the same period last year the company reported a net loss of $682,000 or 4 cents a share. Analysts polled by Thomson Financial had expected per-share second-quarter earnings of 2 cents. Saba reported quarterly revenue of $16.2 million, compared with $10.3 million last year. Analysts had expected revenue of $16 million.

Demand for both its everyday and holiday special beverages lifted Starbucks Corp.'s (SBUX) December revenues by 22% while same-store sales came in at the high-end of the coffee chain's targeted range.

Take-Two Interactive Software Inc. (TTWO) reported fiscal fourth-quarter sales that fell 30% from last year.

Xyratex Ltd. (XRTX) reported fourth-quarter net earnings of $13.8 million, or 48 cents a share, up 68% from $8.21 million, or 29 cents a share, in the year-ago period. Revenue rose to $203.6 million from $116.7 million. Analysts polled by Thomson First Call had estimated revenue of $196 million.