Nikon P300 has a 12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Expeed C2 processor. On the other hand, Samsung WB150F has a 14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Below you can see the P300 and WB150F sensor size comparison.
Nikon P300 and Samsung WB150F have 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 P300 has 32% larger pixel area compared to Samsung WB150F, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.