LONDON (MarketWatch) -- The way Goldman Sachs measures risk and allocates capital should be seen as a model for other investment banks, according to analysts at J.P. Morgan.Upgrading Goldman to overweight from neutral, J.P. Morgan analysts Kian Abouhossein and Delphine Lee said the firm is the most conservative in the way that it calculates risk in its trading activities and that it wouldn't need to raise more capital after an upcoming change to capital rules.