In Pennsylvania, Rohm and Haas Co. of Philadelphia and SKC Inc. of Eighty Four have formed a partnership to develop, manufacture and market optical and functional films for use in the flat panel display industry. Combining the strengths of the companies, SKC, a South Korea-based unit, will provide various products, including specialty films for liquid crystal and plasma displays. As part of the arrangement, SKC will spin off its Display Technologies business into a separate legal entity, and Rohm and Haas will become its 51 percent owner. The transaction is expected to close in the fourth quarter, pending regulatory approval.