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A Thesis is a scholarly written document of a smaller study on a particular topic in consistent with every details of Research Methodology. It's written usually for obtaining a Masters Degree.
A Dissertation is a scholarly document of a larger study on a particular topic in consistent with every details of research Methodology. It's wriiten usually to obtain a Doctoral Degree.
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That's exactly what I was told by friend of mine who obtained both a MA and a PhD in the United States.
However, that's not true in the UK. See, for instance:
"Phd Thesis": http://www.cs.ucl.ac.uk/staff/c.clack/phd.html
"PhD Dissertation": http://www.eng.cam.ac.uk/graduate/postgrad/GSO_Planning_PhD.html
"Master Thesis": http://www.ebi.ac.uk/Rebholz/students.html
"Master Dissertation": http://www.lancs.ac.uk/depts/philosophy/awaymave/onlineresources/dissertations.htm
(all from official websites of universities in the UK)