modules/translation/views_handler_field_node_link_translate.inc

<?php
class views_handler_field_node_link_translate extends views_handler_field_node_link {
  function render_link($data, $values) {
    // ensure user has access to edit this node.
    $node = $this->get_value($values);
    $node->status = 1; // unpublished nodes ignore access control
    if (empty($node->language) || !translation_supported_type($node->type) || !node_access('view', $node) || !user_access('translate content')) {
      return;
    }

    $this->options['alter']['make_link'] = TRUE;
    $this->options['alter']['path'] = "node/$node->nid/translate";
    $this->options['alter']['query'] = drupal_get_destination();

    $text = !empty($this->options['text']) ? $this->options['text'] : t('translate');
    return $text;
  }
}