Incident and Accident difference is quite blur, despite some Professionals claim that Accident is an event that might have happened due to natural reasons and could not be avoided.
Whereas, they claim, Incidents could be avoided, prevented by applying mitigational measures.
Near Miss is an Incident which didnt end up in Personnel Injury or even Asset Damage (as per some Professionals)
Example: Hammer dropped from scaffolding and landed next to the worker without injuring him.
There dispute is about whether the incident which has fragment of Asset Damage can also be classified as Near Miss.
Example: Crane hits the building while slewing and broken flood light frame drops and lands next to a Worker.
This can be classified as Asset Damage Incident and Near Miss in terms of Personnel Injury.