use warnings;
use strict;

my $string = "This is some text\nto be processed as\na file";

# use a zero-width positive look-behind assertion to split
# the string on whatever is used as the input record
# separator ($/) without consuming it
foreach my $line ( split( m[(?<=$/)], $string ) )
{
	print $line;
}

# or, if you prefer the one-liner look
print for split ( m[(?<=$/)], $string );