Convert Floppy Images in .IMA format to .IMG format for VirtualBox or others VM software.
The convert process looks like this :

$ dd if=/dir_to_your_file/DISK.IMA of=/dir_where_you_save/DISK.IMG

NOTE: Very simple but very powerful.

You can copy it in your "/usr/bin" directory to run it directly from the console.
I have included an icon if you want to use it as a simple application on your desktop.

Icon from IconsPedia.org
Source : http://www.iconspedia.com/icon/floppy-1578.html