In a shift to increase its revenue, sources familiar with the matter say Yahoo (NASDAQ:YHOO) is preparing to launch a new content and advertising network sometime later in the year, in a report in The Wall Street Journal.Sources say that Yahoo is trying to convince entertainment blogs and websites to install Yahoo software on their pages that would transport articles and videos that cater to their personal interest.Yahoo! (NASDAQ:YHOO) has a potential upside of 31.5% based on a current price of $15 and an average consensus analyst price target of $19.73.