VIs written in a Windows version can be opened by the Unix, Linux, or Mac versions of LabVIEW. You need to buy a licensed copy of those development systems in order to do the conversion. Also, there are functions in the windows version that do not have an equivalent in LabVIEW versions for other OS's like ActiveX and if you are using Call Library Nodes to run a windows DLL, you will need to replace those with the new OS specific function (i.e. a .so or shared library). Some of the hardware drivers like DAQmx, also don't exist for all platforms.