Nikon L110 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Expeed C2 processor. On the other hand, Fujifilm S1 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor .
Below you can see the L110 and S1 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon L110 and Fujifilm S1 Cameras
Nikon L110 and Fujifilm S1 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 Nikon L110 has 32% larger pixel area compared to Fujifilm S1, 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
Nikon L110
or the
Fujifilm S1 ,
including hyperfocal distance.