Nikon S1100pj has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Expeed C2 processor. On the other hand, Samsung WB850F has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor .
Below you can see the S1100pj and WB850F sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon S1100pj and Samsung WB850F Cameras
Nikon S1100pj and Samsung WB850F 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 S1100pj has 14% larger pixel area compared to Samsung WB850F, 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 S1100pj
or the
Samsung WB850F ,
including hyperfocal distance.