Analyst Upgrades

• Las Vegas Sands (LVS) to outperform from neutral at Credit Suisse.
• Boston Scientific (BSX) to outperform from sector perform at RBC Capital.
• Windstream (WIN) to buy from hold at Citigroup.
• Expeditors (EXPD) to buy from neutral at UBS.
• A123 Systems (AONE) to neutral from underperform and Chesapeake Midstream (CHKM) to buy from neutral at BofA/Merrill.
• AvalonBay (AVB) to outperform from neutral and Post Properties (PPS) to neutral from underperform at Cowen.

Analyst Upgrades

• Deere (DE) to outperform from market perform at Wells Fargo.
• American Eagle (AEO) to buy from neutral at Janney Capital.
• FedEx (FDX) and Shaw (SJR) to outperform from neutral at Credit Suisse.
• Superior Energy (SPN) and Rowan Cos. (RDC) to overweight from equal weight at Barclays.
• Tesoro (TSO) to outperform from neutral at Macquarie.
• Mechel (MTL) to buy from neutral at Goldman.
• SunPower (SPWRA), LDK Solar (LDK) and First Solar (FSLR) to buy from hold at ThinkEquity.

As the economy continues to sputter, President Obama is trying to find new ways to get things back on track. While still in the early stages, it looks like his plan will include key tax breaks, which could amount to as much as $200 billion over the next couple years.

First, the plan will allow companies to write off 100% of new investment in capital and factories. Of course, all companies can deduct such purchases -- through depreciation. But it can take as much as 30 years. But the new plan would greatly accelerate the process to one year.

After an excruciating dry spell, the IPO market is ready for lots of action this week. It looks like the equities markets are finally recovering from the financial implosion that began last September.

So, here's a look at some noteworthy deals:

A123 Systems: The company develops rechargeable lithium-ion batteries, allowing for cleaner and more efficient energy. As a testament to its technology, the company recently received a $249 million grant from the federal government. Marquee investors include General Electric (NYSE: GE), Qualcomm (NASDAQ: QCOM), and Motorola (NYSE: MOT).

Look at what the computer did for communication. We are now is the midst of a revolution in technology.

Now innovation moves to the auto industry. Electric and hybrid cars have the potential to take us off the "oil standard," at least in a major way. Imagine the money you would save if you were not held hostage to the oil cartel.

President Obama has granted $2.4 billion for research in the development of electric/hybrid cars. There will be 48 different projects in more than 20 states as part of the American Recovery Act.