setting: maybe in a wartime
conflict: a boy vs the society, sometimes the boy vs himself
climax: he escape to his imaginary world because he become a mermaid, but other people cannot see him as mermaid
symbol: mermaid means imaginary world, and the sea signifies anti-society
irony: he tried to remember mermaid, but as the result of the power of the state he forgot her
theme: for the state it is dangerous ideas to think freely, imagine and dream. However, even if the government try to ban imagination, it cannot make people stop