What is the difference between an accident, incident, and near miss in HSE?

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 mitigation measures.

Near Miss is an Incident which didn't 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.

From the question - Incident is an umbrella for where Accident & Near miss Rest.

Lets get into more details - 

Incident is any occurrence; this occurrence may bring a negative impact or no impact at all.

When there is a negative impact of any Incident, we call it ACCIDENT!!!

When the incident do not bring any negative impact, we call it a NEAR MISS!!!