How to make base path available in views 3 Drupal 7?
There is something in the view core.
If youre planning to output some field with base path, follow the steps to get an absolute path.


Click on the Field
Scroll down to REWRITE RESULTS
Check Output this field as a link checkbox 
Check Use absolute path checkbox




If you're looking this for just a link Views PHP is a good choice.

If youre not happy with this method take a look at How to create a custom Views handler