setting: in a country near the sea, not so long ago
Character: a boy, a mermaid, parents, police
Conflict: a boy vs the police
Climax: when mermaid turn up again and the boy go induce the sea
Irony: it was only the boy who could see the mermaid and others thought that the boy is crazy
Symbol: the mermaid, a symbol of the freedom of imagination and the symbol of not permitted imagination
Theme: people used think that they must have the same idea and won't accept a different one. And this would kill an imagination and freedom.