James' solution (I guess previous solution was James') was very clever but does not work as it is. The point is that the function REPLACE replaces the character _inside_ the indicated columns, and does not change the column separator. Moreover, the carriage return character is not only inside each column, but it is also used to mark the end of a row. I have solved the two problems as shown in the main text. Bye!
--- Francesco Rullani Copenhagen Business School Kilevej 14A, 2000 Frederiksberg, Denmark. firstname.lastname@example.org, http://www.francescorullani.com