Like most CEOs, a big part of Edward Horowitz’s job involves predicting the future. And besides death and taxes, he’ll tell you two things are certain: that the emerging digital publishing and entertainment market will be a multibillion-dollar industry within five years and, more importantly, that the companies that will have a prominent — and permanent — position within that industry are those that realize that the future lies not in code, chips, or CPUs, but in content.

Maybe that’s what you’d expect to hear from the chairman and CEO of the recently created Viacom Interactive Media division of iacom Inc., the New York-based entertainment conglomerate whose content assets include, among …