compare Intel Pentium B960 processor & amd e-300 accelerated processor

The Pentium B960 is the more powerful CPU. It is basically a low performance Sandy Bridge generation Core i3 mobile CPU which is a derivative of the desktop Sandy Bridge Core i3 CPU.

The E-300 is based on AMD's Bobcat CPU which is specifically designed for low power usage and meant for entry level laptops / netbooks. Bobcat is not related to AMD's desktop FX series CPUs or their Llano / Trinity / Richland APU ("APU" is used by AMD for CPUs + integrated graphics). The competitor to Bobcat is Intel's Atom CPU.

The Pentium B960 is better because it is simply more powerful. If both the B960 and E-300 were clocked at the same clockspeed, I would say the B960 would likely be around 80% - 100% more powerful. That means it has a longer useful life. The E-300 was considered weak when it was released back in 2011.