I.R.I.S. Readiris 14 for Mac User Guide - Manual (Page 101)

Section 8: Saving Documents
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The word and paragraph formatting are maintained.
Hyperlinks are re-created too.
Example of a re-created source document
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The option Use columns instead of frames creates columns
instead of text frames to position the information on the page.
Columnized texts are easier to edit than documents containing multiple
frames: the text flows naturally from one column to the next.
Note: should Readiris be unable to detect columns in the source document,
then frames are still used as substitute solution.
Tip: use this option when generating Word documents.
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The option Insert column breaks inserts a hard column break at
the end of each column, which maintains the format of the text.
Any text you edit, add or remove, remains inside its column; no
text flows automatically across a column break.
Tip: disable this option (Insert column breaks) when you have body text
that contains columns. You'll ensure the natural flow of the text from one
column to the next.