use strict; 
use warnings;

use URI;
use File::Basename;

my @suffix = qw(.jsp .html .asp .htm);

for (</path/to/test1/*.txt>) {
    open (FH,$_);
    my $uri = URI->new(<FH>);
    close FH;

    next unless $uri->scheme;

    my %q = $uri->query_form;
    my (undef,@key) = split( /\//, dirname($q{content}) ); 
    push @key, basename($q{content},@suffix);

    print "<Textfile>\n",
        "filename: {", basename($_), "}\n",
        "Keys: {", join(',',@key), "}\n",
        "</Textfile>\n",
    ;
}

##</code><code>##

use strict; 
use warnings;

use URI::Find;
use File::Basename;

# add more if needed
my @suffix = qw(.jsp .html .asp .htm);

# optionally open a file here and replace DATA 
# with the name of the filehandle you opened
my $data = do {local $/;<DATA>};

my $finder = URI::Find->new(\&call_back);
$finder->find(\$data);

sub call_back {
    my $uri = shift;
    my %q = $uri->query_form;
    my $content = $q{content};

    # using split like this is a hack ... improvements anyone?
    my (undef,@key) = split(/\//,dirname($content));

    # this will add the file name minus its extension 
    push @key, basename($content,@suffix);

    # you could push these to an array instead of printing
    print "Filename: {", basename($content), "}\n";
    print "Keys: {", join(',',@key), "}\n\n";
}

__DATA__
http://www.yyy.com/store/application/meraqf?origin=rrr.jsp&event=link(goto)&content=/asp/administrative/catalog/products/Network/benefits.jsp

is this text automatically 'ignored'? yes, it is ;)
http://foo.com/?content=/asp/management/catalog/products/Network/propaganda.asp
http://foo.com/?content=/path/to/bar.html