An official report on a bout of graduate work for which one receives a degree, published by the university. Never mind that some fields make a big deal about the difference between dissertations and theses. From the bibliographic perspective, they are both of the same family.
(Subclass-Partition Document
(Setof Book
Periodical-Publication
Proceedings
Thesis
Technical-Report
Miscellaneous-Publication))
(=> (Thesis.University $X $Y) (Thesis $X))
(Inherited-Facet-Value Slot-Value-Type
Thesis-Reference
Ref.Document
Thesis)
(=> (Thesis-Reference ?Ref)
(And (Value-Type ?Ref Ref.Document Thesis)
(Value-Cardinality ?Ref Ref.Publisher 1)
(Same-Values ?Ref
Ref.Publisher
(Compose Organization.Name Thesis.University))))
If it is cited as a TR, it is a TR.
One can imagine adding a cross-reference field to references that points to associated documents or other references.