Both Fujifilm JV150 and Samsung TL240 have 1/2.3-inch sized 14.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
Below you can see the JV150 and TL240 sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm JV150 and Samsung TL240 Cameras
Fujifilm JV150 and Samsung TL240 have the same sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture. On the other hand, since Fujifilm JV150 has 2% larger pixel area compared to Samsung TL240, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.
Sensor size sets the circle of confusion, so it drives how much depth of field each
of these bodies gives you at a given aperture. You can calculate it exactly for the
Fujifilm JV150
or the
Samsung TL240 ,
including hyperfocal distance.